SubstituiÃÃo tributÃria no ICMS: ConsideraÃÃes sobre a tÃcnica de arrecadaÃÃo utilizada pelos Estados




The dissertation aims to make a study of tax substitution in the ICMS. It starts with an analysis of the historical background to this duty in Brazil, considering that since the Constitution of 1934 significant alterations had occurred in the taxation structure of the country. When developing the Federal Constitution of 1988 the direction moved towards the strengthening of federalism, guaranteeing more fiscal autonomy to the states and municipalities. Of all the taxation principles, the principle of the non-cumulative can be considered the most important in this duty. Another essential issue is that of passive responsibility in the ICMS, helping to understand its mechanics (how it works). The analysis also aims to consider the initial transaction of the ICMS, trying to interpretate and understand some of the diverse authors of this doctrine. It then aims to demonstrate the link between the passive agent and taxation authorities with the theory of incidence, the aim being to show the legality of the nomination of the taxation substitutes. As a result an analysis of the taxation substitution is made, as well as an analysis of the legality of the Constitutional Reformation no. 03/93 and Complementary Law no. 87/96. A brief comparison of antecedent taxation substitution and progressive taxation substitution is also made. Finally, it exams the possibility of regaining unpaid duties, analyzing who is entitled to get them and the legal precedents


direito substituiÃÃo tributÃria icms ressarcimento

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