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Master's Dissertation
DOI
10.11606/D.2.2015.tde-16102015-162354
Document
Author
Full name
Carlos Linek Vidigal
Institute/School/College
Knowledge Area
Date of Defense
Published
São Paulo, 2015
Supervisor
Committee
Chiara, Jose Tadeu de (President)
Cases, José Maria Trepat
Conti, José Mauricio
Title in Portuguese
Poder de tributar: seus efeitos sobre a concorrência
Keywords in Portuguese
Mercado comum
Neutralidade
Tributação
Abstract in Portuguese
O exercício do poder de tributar pela União, Estados-Membros, Municípios e o Distrito Federal, dentro dos limites das competências que lhes foram outorgadas pelo Legislador Constituinte Originário, pode implicar em distúrbios na concorrência. Assim, com fundamento nos princípios da livre iniciativa e da livre concorrência, partindo-se da análise da estrutura dos mercados e as distorções a eles inerentes, das formas de intervenção do Estado no domínio econômico, bem como em razão de expressa disposição constitucional no sentido de que o Estado deve manter uma posição de neutralidade tributária em relação à concorrência, conforme preconiza o artigo 146-A da Carta Magna, busca-se analisar alguns dos efeitos produzidos pela tributação, tais como os impactos da guerra fiscal entre estados da federação, as implicações das decisões judiciais em matéria tributária e questões relacionadas à imposição de deveres instrumentais (obrigações tributárias acessórias), sobre a concorrência.
Title in English
Taxing power: effects on competition
Keywords in English
Competition
Free competition
Free enterprise
Intervention
Market
Neutrality
Taxation
Abstract in English
Exercise of the taxing power by the Brazilian Federal, State and Local government levels, within the scope of their jurisdictions as granted by the Original Constitutional Legislature, may imply competitive disturbances. Therefore, based on the principles of free enterprise and free competition, and based on an analysis of market structures their inherent distortions; of forms of State intervention in the economic domain; and also as a result of an explicit constitutional provision in the sense that the State must maintain tax neutrality vis-à-vis competition, as per Article 146-A of the Brazilian Constitution; we analyze some of the effects of taxation, such as the impacts of interstate tax warfare, the implications of tax-related court decisions, and aspects associated with the imposition of instrumental duties (ancillary tax obligations) on competition.
 
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Release Date
2017-11-09
Publishing Date
2015-11-16
 
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