Navegando por Assunto "Lei Kandir"

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    A importância da tributação sobre a mineração para o desenvolvimento sustentável: uma discussão da tributação mineral de competência do estado do Pará
    (Centro Universitário do Estado do Pará, 2023) Zocatelli, Vitória Mota; Tupiassú, Lise Vieira da Costa; Reymão, Ana Elizabeth Neirão; http://lattes.cnpq.br/7523845838580356; http://lattes.cnpq.br/5599627735526045; Koury, Suzy Elizabeth Cavalcante; http://lattes.cnpq.br/5382551862867769; Silveira, Alexandre Coutinho da; http://lattes.cnpq.br/7902423151331560
    The state of Pará has great relevance in the global supply of ores, such as iron, gold, bauxite, copper, nickel and kaolin, among many others produced there. The expressive reserves of mineral goods contribute to the country appearing as an important player in the international mineral market. However, the benefits for society do not occur in the same magnitude, taking in consideration the development indices of the state. One of the ways to reflect on the subject is to discuss taxation, since a fair tax collection can be understood as a consideration by individuals for the exploitation of this wealth, which is public. Thus, the objective of this dissertation is to elaborate a descriptive study on aspects of mineral taxation in the context of the State of Pará. The research uses the deductive method and the bibliographic procedure, as well as the analysis of documents from sources such as the National Mining Agency, the Brazilian Mining Institute and the Fiscal Justice Institute. It was concluded that the main characteristics of mineral taxation in the State of Pará are related to the exemption brought by the Kandir Law and the discussion around the TFRM, resulting in a low participation in the income from this wealth, when compared to the prominence that the sector has in the state, to the private profits of the mining companies, and with the return that could be generated for the federative entity, such as the development of the region, through the generation of jobs and creation of industries, for example. Thus, the study suggests that the state can expand its collection base, with smaller subsidies, mainly for companies with high profitability, since the tax regime must be able to support private sector investment, ensuring, at the same time, the maximization of economic, environmental and social benefits for its population, advancing in the guarantee of basic fundamental rights.
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    A compensação financeira dos estados decorrente dos prejuízos da Lei Kandir: uma análise sobre os projetos de lei em trâmite no Congresso Nacional
    (Centro Universitário do Estado do Pará, 2019-06-03) Capeloni, Paulo Victor Lisbôa; Pamplona, Karla Marques; http://lattes.cnpq.br/5228348047968891; Silveira, Alexandre Coutinho da; http://lattes.cnpq.br/7902423151331560
    The objective of this study was analyze the possible solutions presented to the federative crisis caused by Complementary Law nº 87/96, also called Kandir Law, which exempts from taxation the export of primary and semi-finished products. In the body of work, was treated about the Law Kandir since the beginning to the current days, noting the effects and impacts on the economy of states and municipalities. Several sources of information were used, from books, scientific articles and informative websites to official studies performed by state bodies. In research, was analyzed how Kandir Law impacted the Estates budget directly affecting your main form of fundraising, which is the ICMS. Big criticism’s made about the compensatory system presented in the body of the law, in view of its inefficiency and imprecision. Shortly after, seek to demonstrate the reason for the discussion be so important, considering the millions in resources that have already been lost since its entry into force. Then, after years of impact in state and municipal coffers, sought individually explore each of the possible solutions in progress at the national congress, highlighting especially to PLP nº511/18 and PEC 8/15. Finally, at the end of work, explained the benefits and ravages about the permanence of the Kandir Law, parallel to important points that must be evaluated before any measure taken, since the Kandir Law created beneficial scenery for exporting companies, which will have much to lose with its possible extinction.