A compensação financeira dos estados decorrente dos prejuízos da Lei Kandir: uma análise sobre os projetos de lei em trâmite no Congresso Nacional

Abstract

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.