Navegando por Assunto "Icms"

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Acesso aberto (Open Access)
Análise e aprimoramento da legislação tributária do icms do estado do Pará, em relação às operações com energia elétrica e sobre a circulação de bens de consumo supérfluo: uma nova regulamentação com enfoque na seletividade, capacidade econômica e justiça fiscal
(Universidade Federal do Pará, 2024-03-28) MAIA, Daniel Hissa; COELHO, Saulo de Oliveira Pinto; http://lattes.cnpq.br/6725961067847325; https://orcid.org/0000-0003-2474-6539
State tax policy is a substantive element in the equation that levels (or unlevels) inequalities. There would be no point in having an ideal system of progressive public spending if, concomitantly, there is a regressive tax system, which would only result in the maintenance of the social status quo. This equation, however, must be faced by the existing tools in Tax Law. In this context, the main objective of this intervention project is to analyze aspects of the application of selectivity, economic capacity and fiscal justice, in terms of the ICMS levied on operations with electrical energy and on superfluous consumer goods in Pará legislation, the consider the impact of these incidences on the income of people from Pará, on state revenue and on development. Methodologically, the research is based on bibliographical review and documentary analysis, with an emphasis on comparative study, seeking to analyze tax legislation, governing jurisprudence (specifically, Theme n. 745/STF and ADIN n. 7.111/PA), evaluate the legal limitations and possibilities for implementing the principles of tax justice. The consumption of electricity in the population of Pará is addressed, through the analysis of POF/IBGE-2018 and ANEEL data, as well as the consumption patterns of superfluous goods; tax collection data is exposed; the impacts of the latest tax policies on ICMS-Electric Energy are analyzed; and a comparative study is carried out between the legislations, taking an exploratory bias with a qualitative and quantitative approach. As a result, the research proposes to intervene in the legislation of the State of Pará, through the elaboration of the regulatory project with two destinations: the first destined to the ICMS taxation on electrical energy; and the second, to superfluous consumer goods, in search of new parameters, based on disconnected incrementalism, that improve Pará taxation towards achieving selectivity, guided by the principles of fiscal equality and the ability to contribute.
Acesso aberto (Open Access)
Autorregularização como meio preventivo de litígio e indutor da conformidade tributária no estado do Pará
(Universidade Federal do Pará, 2023-05-15) IKETANI, Eduardo Campos; PAUL , Luciana Neves Gluck; http://lattes.cnpq.br/8983888305767107
The present work proposes a new legal solution for the control relationship held by the public sector (Public Treasury) in relation to the private entity (Taxpayers). State tax administrations have, in recent years, begun to receive a huge amount of data on taxpayers' operations very close to the moment they take place. This makes it possible for the Tax Authorities to carry out preventive work instead of punitive work, as is still the rule. In order to make possible the institutionalization in the State of Pará of the Self-regularization procedure, which consists of notifying taxpayers about discrepancies in their declarations before starting the administrative procedure aimed at imposing penalties, an impact analysis of the use of this approach was carried out with the measurement of the results regarding the correction of declared ICMS divergences and the tax generated, in addition to studying whether taxpayers behave heterogeneously. In addition, a survey was carried out with some other similar studies applied in different countries to use the learning generated in the proposed regulation of the procedure in Pará. The results were satisfactory from the point of view of tax collection, but indicate that improvements are needed to achieve superior results related to the prevention of litigation, given that many taxpayers chose not to comply with the notification for self-regulation. It is concluded that the Self-regularization procedure presents a satisfactory cost-benefit ratio and that it should be regulated and encouraged as an additional tool in the search for tax compliance in the State of Pará, using the best practices identified and with a continuous evaluation of its results to constant improvements.