Fiscal federalism, financial autonomy and federative cooperation: a view on the possibility of introduction of a value-added tax in Brazil from the consequences of the “power to not tax”
Among the proposals for a reform of the national tax, those that aim to establish a single tax with the features of a value-added tax (VAT), in substitution of the various taxes on consumption, are noteworthy. Part of the doctrine understands that such a measure would be incompatible with fiscal fed...
| Autores: | , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2021 |
| País: | Brasil |
| Institución: | Universidade Nove de Julho (UNINOVE) |
| Repositorio: | Revista Thesis Juris |
| Idioma: | portugués |
| OAI Identifier: | oai:ojs.periodicos.uninove.br:article/16962 |
| Acceso en línea: | https://periodicos.uninove.br/thesisjuris/article/view/16962 |
| Access Level: | acceso abierto |
| Palabra clave: | fiscal federalism taxation on consumption value-added tax federalismo fiscal tributação do consumo IVA |
| Sumario: | Among the proposals for a reform of the national tax, those that aim to establish a single tax with the features of a value-added tax (VAT), in substitution of the various taxes on consumption, are noteworthy. Part of the doctrine understands that such a measure would be incompatible with fiscal federalism, since it would reduce the tax jurisdiction of the States, Federal District and Municipalities. This paper aims to demonstrate that, on the contrary, the adoption of a VAT, depending on its shape given by the lawmaker, could strengthen the financial autonomy of the federative entities, given the current scenario of excessive tax breaks, made possible by the large power to not tax. It is employed a critical-dialectic methodology, based on the results of qualitative and quantitative research, with reference to bibliographic materials and data made available online by public institutions. |
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