Submitted by Sara Ribeiro (sara.ribeiro@ucb.br) on 2017-08-10T14:03:55Z
No. of bitstreams: 1
FlavioChaibDissertacao2016.pdf: 1883384 bytes, checksum: 8b9e010f2b7d3542ecb5e2f93914e648 (MD5) / Approved for entry into archive by Sara Ribeiro (sara.ribeiro@ucb.br) on 2017-08-10T14:04:05Z (GMT) No. of bitstreams: 1
FlavioChaibDissertacao2016.pdf: 1883384 bytes, checksum: 8b9e010f2b7d3542ecb5e2f93914e648 (MD5) / Made available in DSpace on 2017-08-10T14:04:05Z (GMT). No. of bitstreams: 1
FlavioChaibDissertacao2016.pdf: 1883384 bytes, checksum: 8b9e010f2b7d3542ecb5e2f93914e648 (MD5)
Previous issue date: 2016-12-12 / The tax on transmissions based on death and donation (ITCMD), in Brazil, despite
being one of the oldest taxes, has recently aroused interest in doctrine. The recent
increase and progression in the rates practiced by the States, the improvement in
inspection techniques and the need for an efficient succession planning were the
factors that contributed the most to the study of lawyers. Thus, exploratory,
bibliographical and documentary research, based on the countries in which the
highest rates exist, the analysis of the national tax structure and Piketti's research on
the flow of inheritance, we verify the main aspects of the hypothesis of incidence of
ITCMD on these countries and is compared with those applied in Brazil and the
recommendations are made in the legal-tax model for the ITCMD. This confirms the
inefficiency of the ITCMD tax regime in Brazil, which does not meet the current
economic and social model, and points to a current tax regime as one of the lowest
average rates, base for calculation, impersonality in the rules of passive subjection,
complexity in the transfer of companies in succession by inheritance or donation,
uniqueness in the rules for donations and inheritance and the risk of international
double taxation. This shows the need for changes in the structure of Brazilian
taxation, in which there is a concentration of revenues to the Union, and it is possible,
ITCMD taxation to be an instrument of public policies for the modification of social
inequalities and with great Collection potential, considering the data of the economy. / O imposto sobre transmiss??es causa mortis e doa????o (ITCMD), no Brasil, apesar de
ser um dos impostos mais antigos, passou recentemente a despertar o interesse
pela doutrina. A recente eleva????o e progressividade nas al??quotas praticadas pelos
Estados, a melhoria nas t??cnicas de fiscaliza????o e a necessidade de um
planejamento sucess??rio eficiente foram os fatores que mais contribu??ram para o
aprofundamento do estudo pelos operadores do direito. Assim, a pesquisa
explorat??ria, bibliogr??fica e documental, utilizando como base os pa??ses nos quais
existem as maiores al??quotas, a an??lise da estrutura tribut??ria nacional e a pesquisa
de Piketti sobre o fluxo das heran??as, verifica-se os principais aspectos da hip??tese
de incid??ncia do ITCMD desses pa??ses e compara-se com os aplicados no Brasil e
faz-se as recomenda????es no modelo jur??dico-tribut??rio para o imposto de
transmiss??o causa mortis e doa????es ??? ITCMD. Dessa forma, confirma-se a
inefici??ncia no regime de tributa????o do ITCMD no Brasil, no qual n??o atende ao atual
modelo econ??mico e social, aponta-se para um regime de tributa????o atual como
uma das menores al??quotas m??dia, a dificuldade quanto a avalia????o da base c??lculo,
a impessoalidade nas regras de sujei????o passiva, a complexidade na transmiss??o
de empresas na sucess??o por heran??a ou doa????o, a unicidade nas regras para
doa????es e heran??a e o risco de dupla tributa????o internacional. Da??, demonstra-se a
necessidade de mudan??as na estrutura de tributa????o brasileira, na qual verifica-se
uma concentra????o de receitas ?? Uni??o, e que ?? poss??vel, a tributa????o do ITCMD ser
um instrumento de pol??ticas p??blicas para modifica????o das desigualdades sociais e
com grande potencial arrecadat??rio, considerando os dados da economia.
Identifer | oai:union.ndltd.org:IBICT/oai:bdtd.ucb.br:tede/2213 |
Date | 12 December 2016 |
Creators | Chaib, Fl??vio |
Contributors | Valad??o, Marcos Aur??lio Pereira |
Publisher | Universidade Cat??lica de Bras??lia, Programa Strictu Sensu em Direito, UCB, Brasil, Escola de Humanidade e Direito |
Source Sets | IBICT Brazilian ETDs |
Language | Portuguese |
Detected Language | English |
Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
Format | application/pdf |
Source | reponame:Biblioteca Digital de Teses e Dissertações da UCB, instname:Universidade Católica de Brasília, instacron:UCB |
Rights | info:eu-repo/semantics/openAccess |
Page generated in 0.0015 seconds