A competição tributária e a Constituição de 1988

• Autor(a) principal: Marins, Daniel Vieira
• Data de Publicação: 2020
• Outros Autores: [e-mail]
• Tipo de documento: Tese
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da UERJ
• Texto Completo: http://www.bdtd.uerj.br/handle/1/18920
• topic: Fiscal federalism; Tax competition; Tax war; Liberalism; Fiscal responsibility; Federalismo fiscal; Competição tributária; Guerra fiscal; Liberalismo; Responsabilidade Fiscal; CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO

The objective of this thesis is to analyze the tax competition and its compatibility with the 1988 Constitution. Initially, the tax systems of Russia, Switzerland, the United States and Canada (countries organized as a federation) are presented, in addition to the European Union, and the form of manifestation of tax competition at the internal level is verified. The second chapter analyzes the 1988 Constitution and its compatibility with tax competition, especially with regard to taxation on consumption (ICMS and ISS), redirecting the interpretation of the matter in favor of an approach that values the financial autonomy of federal entities. Next, freedom, free enterprise and free competition are approached based on the doctrine of social liberalism of Ricardo Lobo Torres and the liberalism of James M. Buchanan, with a contractualist profile. In light of the considerations made in the previous chapters, a comparison is made between the lawful tax competition and the so-called "tax war" and the types of tax competition are presented. In addition, it links the imbalance in fiscal federalism and the violation of responsible fiscal management to the phenomenon of "tax war", as well as proposals to improve the current system to allow lawful tax competition are presented. Finally, comments are made on the future of tax competition in Brazil, especially in relation to the tax reform proposals (PEC No. 293/2004 and PEC No. 45/2019) and the impact of e-commerce and the digital economy.