A seletividade como instrumento concretizador da justiça fiscal no âmbito do ICMS




The present work aims at analyzing the application of ICMS (Brazilian State value added tax) Selectivity Principle, in order to achieve Fiscal Fairness, that is, the fairer distribution of tax charge among citizens/taxpayers and the distribution of tax incomes, by considering as critery fairness and tax equality. Selectivity is showed as a way of accomplishment of the Tax payment capacity principle, primary to fair Tax Law. The Tax Law of a rule of law is a juridical field guided by values that affect both citizen/State relationship and the coexistence of such citizens among themselves. Justice, as a foundation of Right, explained by modern scholars, searches to nurture with value other sciences, including juridical science, which, for some time, took distorted paths and stayed dramatically away from the fair and from the human. The study also approaches how a tax technique as selectivity can contribute to a fairer Tax Law. Further, it investigates the relationship of Selectivity Principle within ICMS, established in art. 155, 2, III, of Brazilian Fundamental Law, with other principles of Tax Law, particularly the one of Tax payment capacity principle, as well as other techniques of taxing, like progressivity and exemption. It argues on how taxes considered indirect, whose onus has influence upon final customer, can observe the customers contributive capacity, through selectivity. It still examines different doctrine writers perspectives on Tax Law on tax payment capacity, ICMS selectivity, direct taxes and indirect taxes. It approaches the additional constitutional devices present in Brazilian Fundamental Law that corroborate the Brazilian legislators primary need for observing constitutional tax principles, primarily the ones concerning to tax equality and citizens monetary capacity. At last, this study offers an analysis of selectivity from Brazilian courts decisions.


imposto sobre circulaÇÃo de mercadorias e serviÇos - dissertaÇÕes justiÇa fiscal - dissertaÇÕes direito constitucional

Documentos Relacionados