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

Abstract

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.