Isenções e reduções tributárias: distinção dos institutos e a consequência oriundas da equiparação dos conceitos aplicados ao ICMS

AUTOR(ES)
DATA DE PUBLICAÇÃO

2007

RESUMO

The present dissertation intends the investigation of the exemption tax benefits and others tax reductions in the specific field of the ICMS ("Tax on Circulation of Merchandise and Services"). After the examination of the nature of these incentives, it was intended to proof that both corresponds to different legal phenomenon. The wording used shows the scientific aspect of the research, made in the realm of the legal science. In spite of the necessary methodological approach, vital to the limits of the subject studied, the coherent development of the ideas defended imposed the exploitation of the categories belonging to the General Theory of Law, such as considerations made under the system of the tax laws in force, the legal science and legal principles. After, an specific chapter was dedicated to the ICMS, analyzing its constitutional profile and other relevant characteristics of the tax, important to the purpose of the research. A general overview of the main tax benefits currently existing (general) in the laws in force were presented for, finally, reach the phenomenon of the exemption and tax reductions (to the species). Through a dogmatic approach, using the laws in force, a strictly legal analysis of these institutes was made, analyzing also the consequences of the conclusion presented and its repercussion in the specific field of the ICMS. In the end, it was performed a brief analysis in the national courts decisions (also considered as a law in force of the individual and concrete specie), particularly about a decision enacted by Brazilian Supreme Court about the issue, analyzed based on the scientific analysis performed in the previous chapter, applying, therefore, the result of the scientific research to the concrete case

ASSUNTO(S)

tax on circulation of merchandise and services direito tributario icms imposto sobre circulacao de mercadorias e servicos isenção tributária tax benefits isencao tributaria -- brasil reduções tributárias

ACESSO AO ARTIGO

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