O imposto sobre valor agregado e sua viabilidade frente ao nosso sistema constitucional tributário.

Abstract

This work arose from the need to analyze the legal feasibility of a possible implementation in the Brazilian tax system of a Value Added Tax (VAT), including taxes on consumption, such as ICMS, ISS, IPI, PIS and COFINS. The study shows that, as in other countries, Brazil is slowly moving towards the imposition of a federal jurisdiction tax to unify taxes on consumption in order to simplify tax legislation and make collection more efficient. This raises the need to analyze the legal aspects that surround the implementation of VAT in our tax constitutional system, identifying its advantages and disadvantages in light of the principles that imply the imposition of this tax, as well as, what constitutional rules will be disobeyed by its Systematically. In order to do so, we have used a bibliographical research based on the available literature on the subject, searching for the contributions of several authors to enrich our work, and that have greatly helped in the construction of the presented results. With this methodology, we managed to bring to light the most relevant problems that, at first, go unnoticed in view of the anxiety of a tax reform in our country. However, the work is not limited to presenting the critical points of the tax, since it also lists characteristics that are compatible with the legal order of the country.