Desoneração da tributação indireta na cadeia produtiva exportadora

Bibliographic Data

ID5803674
AuthorsLucas Bevilacqua Cabianca Vieira (corresponding author)
Year2018
Publication date2018-04-16
Open AccessYes
TypeTHESIS
PublisherUniversidade de Sao Paulo, Agencia USP de Gestao da Informacao Academica (AGUIA) (PUBLISHER)
DOI10.11606/t.2.2018.tde-06112020-120030
OpenAlexW3168301000
LanguagePT
Citations received1
References cited3

This doctoral thesis examines the application of the of destination principle (DP) to indirect taxation in export transactions in order to warantee neutrality in the international flow of goods and services.The objective of this thesis is to demonstrate that the complete tax exemption of exports is only carried out by the application of the exemption method combined with the credit method, which does not represent any tax incentive, neither a revenue forgone.Through the interface of the Tax with the Economic, Accounting and Public Finance Sciences, the thesis shows that the tax exemptions of exports does not represent "fiscal incentives" to be interpreted restrictively, since they are, in fact, a measure of tax harmonization through destination principle (DP) adopted by most developing and developed countries.Since the intersubjectal analysis with such sciences, the thesis points the main consequences of applying the destination principle (DP) in Public Finances, Tax and International Economic.In the area of Public Finance, the tax exemption of exports is examined from the perspective of Brazilian fiscal federalism before the former litigation of the states seraching a compensation by the Federal Government as the tax exemption relief introduced by Lei Kandir, than in the Constitution by Amendment n. 42/2003.The thesis shows the whole legislative scenario of assimilation of destination principle (DP) and the edition of Lei Kandir to conclude, in the end, that the tax exemption on the Imposto sobre Circulação de Mercadorias e Serviços (ICMS) does not represent a "heteronomous exemption" to the extent that the suppression of the power to tax does not imply a violation of the autonomy of the states as them regularly participated in the edition of Lei Kandir.The judgment of the Ação Declaratória de Inconstitucionalidade por Omissão (ADO) n. 25 brought a special color to federative matter, however, this does not endorse the right of reimbursement.Still in this area, the thesis addresses the categorization of the tax exemptions of exports as tax exemptions, concluding that there is no revenue forgone as there is not even power to tax.Once the federative issue has been overcome, the tresis analysis the application of destination principle (DP) in exemption of exports in each of the taxes and contributions (Imposto sobre Circulação de Mercadorias e Serviços-ICMS, Imposto sobre Serviços-ISS, Imposto sobre Produtos Industrializados-IPI, Imposto sobre Operações de Câmbio -IO /câmbio e Contribuições para o Programa de Integração Social -PIS / e Financiamento de Seguridade Social-Cofins), whether related to the application of the exemption method or to the credit / reimbursement method.In the final section, the thesis examines some special export tax regimes under a certainty perspective (créditoprêmio IPI e Regime Especial de Reintegração de Valores Tributários para as Empresas Exportadoras -Reintegra) and tax competition (Regime Especial de Aquisição de Bens de Capital para Empresas Exportadoras-Recap) considering that the tax exemption of exports might be prohibited subsidies with the imposition of sanctions before the World Trade Organization (WTO

Business · Economics · Incentive · Indirect tax · International economics · Market economy · Political science · Public economics · Tax competition · Tax exemption · Tax harmonization · Tax reform · Value-added tax · Fiscal Policy and Economic Growth · Law · Local Government Finance and Decentralization · Taxation and Compliance Studies · Finance

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