Conflitos de competência tributária: guerra fiscal estadual

Abstract

In a country where the tax system is composed of a compromising and complex tax burden, existing on the one hand, entrepreneurs seeking tactics to cut the sky-high tax burden and on the other hand, the federal entities seeking an uncontrolled private investments to encourage the expansion of the economy and prevent economic deflation in the region. This paper deals with the effectiveness, validity and enforceability of normative acts established by federal entities, with the aim of establishing and granting tax benefits arbitrarily and unilaterally, mainly through the exemption and remission, in order to attract investments and businesses for their territories. In contrast, consider how has been operating Member States who feel aggrieved by the enactment of these or certain standards and decrees, either in judicial or administrative, thus generating the so-called "Fiscal War" or "War Without Winners". Show still through economic data that the difference between producing states and nonproducing states is huge and this clearly is the reason for states to seek this competition for investment, using the granting of benefits, as in the case of ICMS - Tax on Circulation of Goods and Services, in addition to benefits relating to infrastructure, which in many cases runs counter to what determines our current Constitution, and such an act brings negative effects for the economy and for the development of parents. Concluding that, while the rules established between the states are diverging, we must analyze and abide by what is established in the Constitution, causing it to prevail on these standards, since it is hierarchically superior