ICMS na base de cálculo das contribuições especiais PIS e COFINS: análise jurídica e efeito financeiro.

Abstract

In order to calculate the amount to be paid for a taxpayer, some specific elements are isolated, wich, in Brazilian Tax system are, tipically, tax basis and tax aliquot. The aliquots must be written on they own legislation and the tax basis have totally influence on the results of the measured. By occasion of the incidence of Tax Over Circulation of Goods and Services Provision on the tax basis of the Social Integration Program and Public Social Security Fund, is established a conflict between the raise of State revenue and the self-interest of the tax payer, a condition so concerning that even the Brazilian Supreme Court intervened. This paper proposes clarify a few conceptions and find out if is truly constitutional –or don’t- this collection, besides set a forecast of economics effects induced by the interruption of fixation of this tax in tax basis of the contributions above highlighted, for both parts. The choosing method was the research over legal documentations, this one being, essentially, qualitative and deductive, with a historical and exploratory approach, even being presented a simulation over the paper. The results seized show the large distance between the incidence or not of this tax, what is, by itself, matter of extreme relevancy for the Brazilian economy.