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Onofre Alves Batista Júniorhttp://lattes.cnpq.br/2284086832664522Paulo Roberto Coimbra SilvaFernando Facury Scaffhttp://lattes.cnpq.br/2035703002424651Paulo Honório de Castro Júnior2023-01-25T09:56:53Z2023-01-25T09:56:53Z2022-08-26http://hdl.handle.net/1843/49121Na presente pesquisa, busca-se verificar, a partir da Constituição de 1988 e da experiência internacional, qual é o regime tributário e financeiro sobre a mineração no Brasil. A partir disso, pretende-se propor sugestões para sua melhoria. Há, portanto, duas questões que se pretende responder com este trabalho: a) Qual é o regime fiscal (tributário e financeiro) para a mineração no Brasil, definido pela Constituição de 1988? b) É possível verificar na experiência estrangeira exemplos bem-sucedidos sobre a tributação da mineração? Se sim, em que medida eles podem ser aplicados ao ordenamento jurídico brasileiro? A hipótese, para o item (a), é que parece haver um regime constitucional tributário e financeiro para a mineração no texto da Constituição de 1988. Isso decorre do fato de a matéria ter sido positivada em diversas normas constitucionais direta e indiretamente relacionadas a esses recursos. Há evidências de que existe um mecanismo que articula e direciona as normas constitucionais relativas à mineração rumo à concretização dos fins constitucionais. Por exemplo, a regra do art. 20, § 1º, da Constituição conecta os royalties com um modelo de federalismo fiscal ou patrimonial, bem como com um regime tributário que admite a incidência de ICMS sobre minerais e o IOF sobre o ouro, em certas condições. Para o item (b), a hipótese é que haja exemplos bem-sucedidos sobre a tributação mineral na experiência internacional.In this research, we aim to verify, from the 1988 Constitution and international experience, what is the tax and financial regime on mining in Brazil. It is intended to propose suggestions for its improvement. There are, therefore, two questions that this dissertation intends to answer: a) What is the fiscal regime (tax and financial) for mining in Brazil, defined by the 1988 Constitution? b) Is it possible to verify successful examples of mining taxation in foreign experience? If so, to what extent can they be applied to the Brazilian legal system? The hypothesis, for item (a), is that there seems to be a constitutional tax and financial regime for mining in the text of the 1988 Constitution. There is evidence that there is a mechanism that articulates and directs the constitutional rules related to mining towards the achievement of constitutional purposes. For example, the rule of art. 20, § 1, of the Constitution links royalties with a model of fiscal or patrimonial federalism, as well as with a tax regime that admits the levy of ICMS on minerals and IOF on gold, under certain conditions. For item (b), the hypothesis is that there are successful examples of mineral taxation in the international experience.porUniversidade Federal de Minas GeraisPrograma de Pós-Graduação em DireitoUFMGBrasilDIREITO - FACULDADE DE DIREITODireito tributárioImpostosMinas e recursos mineraisMineraçãoTributárioTributação mineralCFEMRoyaltiesDireito tributárioImpostosMinas e recursos mineraisTributação mineral no Brasil: uma abordagem comparativainfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisinfo:eu-repo/semantics/openAccessreponame:Repositório Institucional da UFMGinstname:Universidade Federal de Minas Gerais (UFMG)instacron:UFMGORIGINALPaulo Honório.Tributacao Mineral no Brasil.pdfPaulo Honório.Tributacao Mineral no Brasil.pdfapplication/pdf3226768https://repositorio.ufmg.br/bitstream/1843/49121/1/Paulo%20Hon%c3%b3rio.Tributacao%20Mineral%20no%20Brasil.pdfe5f713738a5b3e1f8b424d1eedc65e21MD51LICENSElicense.txtlicense.txttext/plain; charset=utf-82118https://repositorio.ufmg.br/bitstream/1843/49121/2/license.txtcda590c95a0b51b4d15f60c9642ca272MD521843/491212023-01-25 06:56:53.603oai:repositorio.ufmg.br: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ório InstitucionalPUBhttps://repositorio.ufmg.br/oaiopendoar:2023-01-25T09:56:53Repositório Institucional da UFMG - Universidade Federal de Minas Gerais (UFMG)false
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