UMA ANÁLISE DA INOBSERVÂNCIA DO PRINCÍPIO CONSTITUCIONAL DA NÃO-CUMULATIVIDADE DOS TRIBUTOS PELA LEGISLAÇÃO INFRACONSTITUCIONAL

AUTOR(ES)
DATA DE PUBLICAÇÃO

2005

RESUMO

This study aims to demonstrate how the non-observance of non-cumulative principle by the infra constitutional laws can change significantly the tax situation of an industrial organization. To reach this objective I started studding the juridical essence of principles to, later, write powerful about non-cumulative principle. After that, were analyzed each one of these taxes: IPI, ICMS, PIS and COFINS, as well as how the non-cumulative principle can be applied to them according infra constitutional laws. This research also tried to show, using spreadsheets whit data from the company, how heavy are the taxes, when constitutional principles are not followed, instead of singular and complementary laws. The methodological procedure used were a descriptive research with a qualitative focus through a case study. In this way, at the first part of this work are presented the bibliography revision. At the second part, is developed the applied research in an industrial organization from the Santa Catarina State. At last, I made some considerations about how to summarize the results. Conclusions allow showing that, about IPI and ICMS, taxes are heaver when the non-cumulative principle is not applied as well as Federal Constitution determinations. When social taxes are analyzed, is possible to state that application of non-cumulative principle is not recommended because many expenses cannot be considered according regular laws. This fact was important to the industrial organization analyzed do not adopt the non-cumulative principle of taxation.

ASSUNTO(S)

organização industrial. direito tributário industrial organization tributos impostos administracao

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