Guerra fiscal do ICMS: organizar o desembarque

Resumo

It was easy for the Brazilian states and their taxpayers to embark on the irregular and widespread concession of tax incentives on the movement of goods (ICMS), which came to be known as the “tax war”. The taxpayers only had to compare the tax incentives granted by each state, deciding on the basis of the best competitive advantage. The movement in the opposite direction in order to disembark from this war will be complicated: it should not be withdrawn or reduced in isolation (as it has happened), under the risk of increasing the differences between the tax incentives granted by each state or received by competing companies. The way in which the tax warfare will be unleashed generate enormous uncertainty. Not only because of the legal aspects, since all involved are aware of the unconstitutionality of the procedure for granting such incentives, as declared by the supreme court, but especially in light of the economic and competitive impacts. The article argues that it is necessary to organize and coordinate this process.


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