DA (IN)ADEQUAÇÃO DE REGIMES HÍBRIDOS DE TRIBUTAÇÃO: ANÁLISE DOS IMPACTOS DO RECONHECIMENTO DA IMUNIDADE TRIBUTÁRIA SOBRE RECEITAS DE EXPORTAÇÕES DOS OPTANTES DO SIMPLES NACIONAL SOB A ÓTICA DO RE 598468/SC

Abstract

This project, entitled ―The (in)adequacy of the hybrid taxation regimes: an analysis of the impacts of recognition of tax immunity on export earnings of optants for the Simples Nacional in light of the Extraordinary Appeal nº 598468/SC‖, will examine the discussions of the judgment of Extraordinary Appeal nº 598468/SC, whereby the Brazilian Supreme Court, in the light of articles 149, § 2º, I e 153, § 3º, III, of the National Constitution, has recognised in favor of taxpayer who has opted for the Simples Nacional the tax immunities on export earnings and on earnings from operations which export industrialized products abroad. Based on the legal arguments and interpretations made in the Extraordinary Appeal nª 598468/SC and the principals of uniqueness, simplification and favoring micro and small businesses, the main objective of this research will be the discussion of the (in)adequacy of the hybrid taxation regimes and the charges of non-integrated taxes of the Simples Nacional alongside with ones included in the simplified regime. Finally, it will explore the improvement possibilities of the bureaucratic and complex scenario faced by the contributors on the fulfillment of administrative and tax obligations.