A tributação enquanto elemento de distorção da livre concorrência: uma análise sobre o “caso CROCS”

Abstract

This essay analyses the mismanagement of Brazilian government about the high tax rates ought by enterprises as well as argue, under the perspective of free market, which solution could be applied with respect to fiscal policy, focusing primarily on antidumping and government monopoly. Thus, through a detailed analysis of the available literature, aims to verify how the burdensome bureaucracy and taxation inherent to the Brazilian government policy to avoid industrial and commercial development, hindering the lives of consumers and protecting an inefficient and indifferent domestic industry in improving its services. Therefore, it is possible to conclude that protectionism ends up generating an internal monopoly capable of slowing the market even further, coming against the ideals of free initiative, valorization of human labor and free competition enumerated in Title VII of the Brazilian Federal Constitution. It is in this context that the effectiveness of section 146-A as market maker, controlling the so-called competition imbalances from the authorization to create special taxation criteria. Based on this discussion, the essay will analyze the decision taken by the Administrative Appeal Fiscal Council in 2017 in the case brought by Crocs Brazil Ltda. for a decision on the collection of anti-dumping duties based on the classification of footwear made in China in the list of the Common External Rates of MERCOSUL.