Aspectos teóricos e práticos do ITCD: um estudo no Estado da Paraíba

Abstract

This research aimed to analyze the theoretical and practical aspects of the Tax on Causa Mortis Transmission and Donation of Any Goods or Rights, the ITCD, in Paraíba. It addressed the related issues found in the Federal Constitution, the National Tax Code, the Civil Code, the Civil Procedure Code and, mainly, in the relevant state legislation, Law No. 5,123/1989 and Decree No. 33,341/2012. It highlighted the main characteristics found in the legislation, such as Competence, Taxpayers and Responsible People, Taxable Event, Incident Rate, Calculation Basis, Immunity, Absence of incidence and Exemption. It presented the way of classifying the processes in Paraíba, reported the public data on the collection of ITCD in Paraíba, analyzed internal data of the responsible sector for the inspection and collection of this tax throughout the State, showed the state's fiscal panorama on this tax, demonstrated the manner to calculate ITCD and elaborated a tax planning to compare incidences of ITCD and ITBI. Moreover, it showed values of the annual revenues from the taxes of Paraíba and compared the contribution referring to each tax to the tax revenue in the State of Paraíba.