Navegando por Assunto "Tributo"

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A inconstitucionalidade do parcelamento especial de tributos para empresas em recuperação judicial
(Centro Universitário do Estado do Pará, 2020) Cruz, Carlos Leandro Brunoro da; Silva, Felipe Rodrigo Castro da; Silveira, Alexandre Coutinho da; http://lattes.cnpq.br/7902423151331560
The present paper has as objective to analyze the judicial recovery institute, as well as the debut of the law 13.043/2014, its characteristics and unconstitutionalities. To that end, bibliographic research was done, through scientific articles regarding the proposed theme, in addition it was used book and consolidated doctrines about the subject. In the same manner, it was used several judicial decisions from national courts, seeking support on consolidated and united jurisprudence throughout the judicial system. We also searched for assurance within the laws and principles which guide the recovery law. In a first moment, we present the concept of judicial recovery, the principles that guide them, as well as the difficulties found by the companies, in a special way regarding the difficulties that tax’s liabilities brings to the uplift of companies in situation of crisis. Furthermore, it will be presented the matter of the requirement of Tax Debt Clearance Certificate, the obstacles which is requirement brings, as well as the judicial standing regarding the theme. To continue, it will be exposed the matters related to the law 13.043/2014, its purpose, characteristics, deficiencies, and in a special way, the unconstitutionalities within its articles. Lastly, we have as goal to demonstrate that the unconstitutionalities within the installment payment of taxes, which bring huge jeopardies to companies in crisis’s situations and to the development of national economy.
Análise econômica do direito: a Intervenção do Estado sobre o Domínio Econômico por normas de indução no caso da redução de imposto sobre produtos industrializados de carros frente à crise econômica mundial
(Centro Universitário do Estado do Pará, 2020) Almeida, Pedro Lucas Pereira; Cascaes, Renan Andrei Lima; Rodrigues, Filipe Augusto Oliveira; http://lattes.cnpq.br/4725032631559275
This article deals with the issue of tax reduction on industrialized car products in the view of Economic Analysis of Law, analyzing the measures adopted by the Brazilian Government and the consequences during the economic crisis of 2008, in which the measure taken was the reduction of IPI through a decree. The theme will be approached without the intention of exhausting it, making a theoretical study about the mentioned crisis, its concepts and theories and about the extrafiscality of the State and when it can be used by the State and what taxes are involved. The analysis made on the government's intention to stimulate consumption, through the State's intervention on the economic domain by induction norm, being possible to move and economy and maintain or generate jobs in the automobile industry. We will demonstrate how the Economic Analysis of Law can be related to the norms of induction coming from the State as a regulatory agent of the market and how the reduction of IPI of cars helped the national economy, as a preventive norm to avoid major crises. The first topic deals with an introduction to the theme and the subjects that will be addressed, the second topic will address the historical aspects of the global economic crisis and the reduction of IPI on cars. Then, the third topic will explain the importance of economic analysis in the Brazilian economy and the fourth topic will bring the theory of maximizing wealth.
ICMS verde no município de Capitão Poço
(Centro Universitário do Estado do Pará, 2020) Junqueira, Lucas Santos; Merlin, Lise Vieira da Costa Tupiassu; http://lattes.cnpq.br/5599627735526045
The present study aims to make a brief historical recollection about the advent of ICMS [Institution of Circulation of Goods] in Brazil, making a specific critical analysis of the ICMS Ecological and the effects after its implementation in the state of Pará, as well as its purpose within the Union’s states and municipalities, thus making it possible to also analyze the execution and functionality of the called “Green” ICMS in the state of Pará by specifically approaching the institute’s operation in the municipality of Capitão Poço, outlining its ecological criteria. Furthermore, the ICMS Green acts as a tax incentive to municipalities, with the intention of making the environment more sustainable. It is through State Law 7.638/2012 that the necessary requirements to be fulfilled by the municipalities are addressed in order to define the transfer value by the State, with the intention of assisting in their economic and socio- environmental development. Therefore, this paper shows some consequences caused by the implementation of the Green ICMS in this Municipality, such as the ecological criteria met by it for the transfer of fiscal values and some positive and negative cases of deforestation in the region.
Segurança jurídica e planejamento tributário na mudança de regime da contribuição previdenciária das empresas: a Lei nº 13.670/2018 diante dos princípios constitucionais da tributação
(Centro Universitário do Estado do Pará, 2019-06-17) Francês, Luísa Mendes; Mendes Filho, Sérgio Fiuza de Mello; http://lattes.cnpq.br/8831943449726262; Silveira, Alexandre Coutinho da; http://lattes.cnpq.br/7902423151331560
This monograph aims at analyzing the extent to which payroll reimbursement undermines the full realization of the principle of legal certainty. To adequately fulfill this purpose, the study was organized in three chapters, based on a doctrinal and jurisprudential research, in order to demonstrate the controversies about the proposed theme. In the first chapter, a thorough analysis was carried out to explain in what context the reoneration was implemented in Brazil and what the impacts caused by the non-observance of the previously unrecoverable option. In addition, some court decisions were selected to clarify how the matter is being assessed in the Federal Regional Courts before taxpayers' dissatisfaction after the amendment made by Law 13.670/2018. Next, we sought to investigate how the principle of legal certainty is presented in the tax field, demonstrating that there are innumerable ways in which it is possible to respect or violate it. To better understand this statement, it became imperative to enter into some themes, such as: tax planning, practicability, principle of precedence, acquired right, perfect legal act, among others. After clarifying these concepts, in the third chapter we tried to relate them to the context supported by the taxpayers after the reoneration, in order to understand to what extent this measure can be considered valid. It was found at the end of this monograph that the neglect of the irreversible option made by the companies represented a violation of the principle of legal certainty in its various facets, and it is inconceivable that, in the incessant search for a more generous collection, it violates rights and taxpayers' guarantees and, consequently, contrary to the constitutional and tax principles.
Tributação e saúde: a tributação indireta sobre alimentos no brasil e o direito fundamental à saúde
(Centro Universitário do Estado do Pará, 2020) Campos, Antônio Leonardo Amorim da Costa; Macêdo, Camila Araújo Escolástico de; Silveira, Alexandre Coutinho da; http://lattes.cnpq.br/7902423151331560
It is possible to approximate the concept of health with that of adequate food, considering that it is adequate food, one of the main factors related to disease prevention and increased quality of life for those responsible. Thus, food is a constitutionally provided right that must be stimulated by the State through tax benefits and privileges that reduce the cost of goods until they reach their final consumer. This will allow that no act of buying food products the consumer, especially the low income, does not have its revenue drastically reduced by the option of consuming food that is not included in the basic basket, enabling him to have access to food that he did not have before , as well as increasing the quantity of products purchased, thus expanding the nutritional variety. Thus, however much the State has chosen to prioritize indirect taxation over direct taxation - making it difficult to apply contributory capacity and isonomy among taxpayers - the principle of selectivity must be respected and put into practice with a reduction in reducing the impact of taxation on the consumption of the poorest part of the population, thus allowing the dictates of social justice to become more possible to be achieved by reducing regional and social inequalities.
Uma análise doutrinária sobre a contribuição de custeio de iluminação pública à luz da espécie de contribuição
(Centro Universitário do Estado do Pará, 2020) Furtado, Joanna Maria Silva; Sousa, Lucas Neves; Silveira, Alexandre Coutinho da; http://lattes.cnpq.br/7902423151331560
The purpose of this scientific article is to analyze the guidelines and the framework for the contribution to the cost of public lighting, addressing the historical aspects and the legal nature of this tax species, seeking to expose where it arose, as well as questioning whether it would indeed fit into the tax species. contribution. And, finally, bring an analysis on its constitutionality, as well as its effectiveness, also analyzing the matrix rule to solve such questions made by the doctrines and to compare considerations of the Brazilian legal system. Therefore, to carry out this work, different bibliographic sources were used, based on historical, conceptual, principiological and scientific facts.