Fiscal federalism, financial autonomy and federative cooperation: a view on the possibility of introduction of a value-added tax in Brazil from the consequences of the “power to not tax”

Detalhes bibliográficos
Autor(a) principal: Clemente Morais, Maria Laura
Data de Publicação: 2021
Outros Autores: Rosa de Mello, Elizabete
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Thesis Juris
Texto Completo: https://periodicos.uninove.br/thesisjuris/article/view/16962
Resumo: Among the proposals for a reform of the national tax, those that aim to establish a single tax with the features of a value-added tax (VAT), in substitution of the various taxes on consumption, are noteworthy. Part of the doctrine understands that such a measure would be incompatible with fiscal federalism, since it would reduce the tax jurisdiction of the States, Federal District and Municipalities. This paper aims to demonstrate that, on the contrary, the adoption of a VAT, depending on its shape given by the lawmaker, could strengthen the financial autonomy of the federative entities, given the current scenario of excessive tax breaks, made possible by the large power to not tax. It is employed a critical-dialectic methodology, based on the results of qualitative and quantitative research, with reference to bibliographic materials and data made available online by public institutions.
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spelling Fiscal federalism, financial autonomy and federative cooperation: a view on the possibility of introduction of a value-added tax in Brazil from the consequences of the “power to not tax”Federalismo fiscal, autonomia financeira e cooperação federativa: um olhar sobre a possibilidade de instituição de um imposto sobre o valor agregado no Brasil a partir das consequências do "poder de não tributar"fiscal federalismtaxation on consumptionvalue-added taxfederalismo fiscaltributação do consumoIVAAmong the proposals for a reform of the national tax, those that aim to establish a single tax with the features of a value-added tax (VAT), in substitution of the various taxes on consumption, are noteworthy. Part of the doctrine understands that such a measure would be incompatible with fiscal federalism, since it would reduce the tax jurisdiction of the States, Federal District and Municipalities. This paper aims to demonstrate that, on the contrary, the adoption of a VAT, depending on its shape given by the lawmaker, could strengthen the financial autonomy of the federative entities, given the current scenario of excessive tax breaks, made possible by the large power to not tax. It is employed a critical-dialectic methodology, based on the results of qualitative and quantitative research, with reference to bibliographic materials and data made available online by public institutions.Discute-se, há muito, a necessidade de uma alteração substancial no Sistema Tributário Nacional. Dentre as propostas de reforma, destaca-se a instituição de um imposto único sobre o consumo nos moldes de um imposto sobre o valor agregado (IVA), à qual parte da doutrina resiste, em virtude da crença de que tal medida violaria o pacto federativo ao promover uma concentração da competência tributária, o que reduziria a autonomia dos entes da Federação. Neste artigo, pretende-se demonstrar que, ao contrário, a adoção de um IVA, a depender do desenho a ele conferido pelo legislador, pode fortalecer a autonomia financeira dos entes federativos, tendo em vista o cenário atual de práticas excessivas de renúncia fiscal, oportunizado pelo amplo poder de não tributar. Emprega-se uma metodologia crítico-dialética, com amparo em pesquisas de ordem qualitativa e quantitativa, com consulta a material bibliográfico e a dados disponibilizados online por instituições públicas.Universidade Nove de Julho - Uninove2021-06-21info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.uninove.br/thesisjuris/article/view/1696210.5585/rtj.v10i1.16962Revista Thesis Juris; v. 10 n. 1 (2021): (jan./jun.); 16-442317-3580reponame:Revista Thesis Jurisinstname:Universidade Nove de Julho (UNINOVE)instacron:UNINOVEporhttps://periodicos.uninove.br/thesisjuris/article/view/16962/8962Copyright (c) 2021 Revista Thesis Jurishttps://creativecommons.org/licenses/by-nc-sa/4.0info:eu-repo/semantics/openAccessClemente Morais, Maria LauraRosa de Mello, Elizabete2021-06-21T10:52:45Zoai:ojs.periodicos.uninove.br:article/16962Revistahttps://periodicos.uninove.br/thesisjurisPRIhttps://periodicos.uninove.br/thesisjuris/oaithesis@uninove.br2317-35802317-3580opendoar:2021-06-21T10:52:45Revista Thesis Juris - Universidade Nove de Julho (UNINOVE)false
dc.title.none.fl_str_mv Fiscal federalism, financial autonomy and federative cooperation: a view on the possibility of introduction of a value-added tax in Brazil from the consequences of the “power to not tax”
Federalismo fiscal, autonomia financeira e cooperação federativa: um olhar sobre a possibilidade de instituição de um imposto sobre o valor agregado no Brasil a partir das consequências do "poder de não tributar"
title Fiscal federalism, financial autonomy and federative cooperation: a view on the possibility of introduction of a value-added tax in Brazil from the consequences of the “power to not tax”
spellingShingle Fiscal federalism, financial autonomy and federative cooperation: a view on the possibility of introduction of a value-added tax in Brazil from the consequences of the “power to not tax”
Clemente Morais, Maria Laura
fiscal federalism
taxation on consumption
value-added tax
federalismo fiscal
tributação do consumo
IVA
title_short Fiscal federalism, financial autonomy and federative cooperation: a view on the possibility of introduction of a value-added tax in Brazil from the consequences of the “power to not tax”
title_full Fiscal federalism, financial autonomy and federative cooperation: a view on the possibility of introduction of a value-added tax in Brazil from the consequences of the “power to not tax”
title_fullStr Fiscal federalism, financial autonomy and federative cooperation: a view on the possibility of introduction of a value-added tax in Brazil from the consequences of the “power to not tax”
title_full_unstemmed Fiscal federalism, financial autonomy and federative cooperation: a view on the possibility of introduction of a value-added tax in Brazil from the consequences of the “power to not tax”
title_sort Fiscal federalism, financial autonomy and federative cooperation: a view on the possibility of introduction of a value-added tax in Brazil from the consequences of the “power to not tax”
author Clemente Morais, Maria Laura
author_facet Clemente Morais, Maria Laura
Rosa de Mello, Elizabete
author_role author
author2 Rosa de Mello, Elizabete
author2_role author
dc.contributor.author.fl_str_mv Clemente Morais, Maria Laura
Rosa de Mello, Elizabete
dc.subject.por.fl_str_mv fiscal federalism
taxation on consumption
value-added tax
federalismo fiscal
tributação do consumo
IVA
topic fiscal federalism
taxation on consumption
value-added tax
federalismo fiscal
tributação do consumo
IVA
description Among the proposals for a reform of the national tax, those that aim to establish a single tax with the features of a value-added tax (VAT), in substitution of the various taxes on consumption, are noteworthy. Part of the doctrine understands that such a measure would be incompatible with fiscal federalism, since it would reduce the tax jurisdiction of the States, Federal District and Municipalities. This paper aims to demonstrate that, on the contrary, the adoption of a VAT, depending on its shape given by the lawmaker, could strengthen the financial autonomy of the federative entities, given the current scenario of excessive tax breaks, made possible by the large power to not tax. It is employed a critical-dialectic methodology, based on the results of qualitative and quantitative research, with reference to bibliographic materials and data made available online by public institutions.
publishDate 2021
dc.date.none.fl_str_mv 2021-06-21
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://periodicos.uninove.br/thesisjuris/article/view/16962
10.5585/rtj.v10i1.16962
url https://periodicos.uninove.br/thesisjuris/article/view/16962
identifier_str_mv 10.5585/rtj.v10i1.16962
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://periodicos.uninove.br/thesisjuris/article/view/16962/8962
dc.rights.driver.fl_str_mv Copyright (c) 2021 Revista Thesis Juris
https://creativecommons.org/licenses/by-nc-sa/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2021 Revista Thesis Juris
https://creativecommons.org/licenses/by-nc-sa/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade Nove de Julho - Uninove
publisher.none.fl_str_mv Universidade Nove de Julho - Uninove
dc.source.none.fl_str_mv Revista Thesis Juris; v. 10 n. 1 (2021): (jan./jun.); 16-44
2317-3580
reponame:Revista Thesis Juris
instname:Universidade Nove de Julho (UNINOVE)
instacron:UNINOVE
instname_str Universidade Nove de Julho (UNINOVE)
instacron_str UNINOVE
institution UNINOVE
reponame_str Revista Thesis Juris
collection Revista Thesis Juris
repository.name.fl_str_mv Revista Thesis Juris - Universidade Nove de Julho (UNINOVE)
repository.mail.fl_str_mv thesis@uninove.br
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