A substituição tributária progressiva na tributação sobre o consumo à luz do modelo IVA e dos princípios da neutralidade e simplicidade

Abstract

The premise of this work is to analyze progressive tax substitution in consumption taxation according to the principles of neutrality and simplicity, aiming to analyze the compatibility of progressive tax substitution with the Value Added Tax (VAT) model and the principles of neutrality and simplicity. However, it is worth mentioning that this is not only a simple analysis of compatibility based on principles, but also a review of the use of the simplifying technique according of the new parameters of consumption taxation. Aiming for this objective, it will be necessary to mention: neutrality, simplicity and the connection of these principles with the VAT model and the current Brazilian tax reform; tax substitution and the conflicting relationship that its progressive modality has with constitutional tax principles; analyze progressive tax substitution in according to the neutrality and simplicity; the international experience of progressive tax substitution in the VAT model and, if necessary, define control conditions for making the technique of progressive tax substitution compatible with the new paradigms of taxation on consumption. For this purpose, the work in question used the hypotheticaldeductive method and bibliographic and documentary research, specifically Tax Law doctrines, academic productions, legal texts, national and foreign, understandings of jurisprudence, and statistical studies. At the end of the research carried out, it was concluded that progressive tax substitution in its current standard is not compatible with the VAT model and with the principles of neutrality and simplicity, but that, despite this, there is room for simplifying techniques in this new scenario of consumption taxes, as long as they are compatible with the new parameters, which is to be accomplished by an compliance with limits and control criteria.