Competência tributária do Simples Nacional

• Autor(a) principal: Iori, Laiz Perez
• Data de Publicação: 2011
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/36594
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Competência; Simples Nacional; Características; Aplicações; Divergência

This paper shows the concept of taxing competence in the institution and collection of taxes by the Federal, State, Federal District and municipalities, as established by the Federal Constitution, with its main characteristics and functions. Will also talk about the emergence of the National Simple by Law Complementation 123/06, a unique and centralized collection of taxes: IRPJ, IPI; CSLL; COFINS; PIS/PASEP; CONTRIBUTIONS TO SOCIAL SECURITY, in charge of the PJ; ICMS and ISS, by Micro and Small Enterprises. Still, the differences we found in the competence to institution and collection to the National Simple, in which some authors believe there is an invasion of competence of the Union with all other: Federal District, State and Municipalities, which I think is a mistake, and In order not to deal with a new tax, and yes, a new form of form of collection, which took place in a centralized and unified by the Union, which passes on its values for all other entities of the federation