Guerra fiscal no âmbito do ICMS: breve análise sob a perspectiva de introdução do Imposto sobre Valor Agregado Federal no ordenamento jurídico brasileiro

Abstract

The present investigation aims to study the Brazilian phenomenon of "Tax War" under the ICMS context, and the need to promote the amendment of our legislation in order to improve our indirect taxes. There is no denying the importance that the tax on the circulation of goods and services of transportation involving multiple states e cities and communication has in our legal system, as well as its importance for the states revenue. From this perspective, the deductive method of research will be used, observing the Federal Constitution and its fundamental objective of harmony between the federated entities, in opposition to the current conjuncture. Thus, considering the above, it was analyzed the possibility of establishing the Federal Value Added Tax as a form of simplification of the tax system, based on an analysis of the European and South American experience, also passing through the Brazilian’s Constitutional Amendment Projects who have already addressed this theme. Although the introduction of VAT represents several good points, it will be possible to verify that the solution is not so simple, since our federation has three levels of government, without the presence of any hierarchical degree between them, since they have autonomy.