O sistema tributário brasileiro e o imposto sobre a importação

Abstract

Understanding of the Brazilian fiscal system as a whole is of fundamental importance for its application to taxes. Beginning from the general and fundamental field, the tax system itself, one arrives at tax in kind, which, in this work, is tax on importation. Importation tax was studied in its very essence as was the Brazilian tax system, in the aspects pertinent to said taxo A list of the constitutional tax principles applicable to importation tax was made, such as: Federative, Republican, Legality, Equality, Tax-Paying Capacity, Precedente, Irretroactivity, Jurídical Security. It was necessary to emphasize the impossibility of provisional measures to innovate tax juridical arder, whether by creating or changing the tax, in view afilie principle oflegality in tax matters. Analyzed were the characteristics peculiar to the principal legal roles applicable to importation tax, whether on the constitutional leveI or on the complementary leveI, such as, national and federal law, intemational accords, complementary or statutory law, delegate law or provisional measure, even if in the infra-Iegal scope, such as the regulamentary decree. It was shown that Decree-law n° 37/66 revoked provisions pertinent to importation tax in the National Tax Code, currently the law governing the matter. Finally, a basic role for importation tax assessment based on Decree-Iaw n° 37/66. describing the material, spatial, temporal personal, and quantitative criteria set forth in tax law roles. Analysis of the quantitative criteria showed the clear extrafiscal nature of importation tax, as well as the possibility of eliminating the dumping effect with change in the rales of this tax