O princípio da não-cumulatividade e as propostas de reforma tributária

Abstract

Tax non-cumulativity is a key institute in Tax Law, having been included in the constitutional text itself in the Brazilian case. In this work our goal is to present a brief contribution to the understanding of this institute, relating it to the fiscal, social and tax demands and also to the proposals for tax reform. Initially, we undertake a historical and doctrinal discussion on non-cumulativity, from its origins in Comparative Tax Law to its positivation in the Brazilian legal system. We discuss whether and when non-cumulativity should be understood as a principle or as a mere taxation technique and we briefly analyze non-cumulativity in the different taxes and contributions. In a second moment, we discuss the role conferred to non-cumulativity in critical moments of taxation in Brazil: the 1965 Tax Reform, the introduction of the non-cumulative regime of social contributions by Constitutional Amendment nº 42/2003 and the tax reform proposals under parliamentary procedure in 2020: PEC 45/2019 (Rapporteur Dep. Baleia Rossi) and PEC 110/2019 (Rapporteur Sen. Roberto Rocha)