A importância da padronização do ICMS

Abstract

Brazilian tax on the circulation of goods, interstate and intercity transportation and communication services (ICMS) is a major tax liability due for all commercial, industrial and providers of intercity and interstate transport services and companies communications under the Regulation of ICMS. The ICMS has characteristics as the non-cumulative, and being a Value Added Tax (VAT), and its rate is charged "inside". Despite being a tribute to national legislation, the States and DF take actions that tax subsidies to attract investment in your country, promoting tax war, against republican principles and the Federal Constitution. From this tax, have other derivatives thereof , or other principal and accessory obligations. The overall objective of the study is to list its main and ancillary obligations and specific goal is to perform a qualitative analysis of the complexity of the main tribute States and DF, while pointing out some impacts on the efficiency of companies and the country as a whole. To reduce this legal and business uncertainty, the Senate held a mini ICMS tax reform through Resolution n. 13/2012. This reform standardized the import tax rate to 4% as a general rule, ending the so-called "War of the Ports". The solution can be found in this resolution can be the reference to improve the efficiency and equity of our tax system.