O direito contábil como meio auxiliar na resolução de conflitos de competência tributária entre estados e municípiosa tributação de operações com massa asfáltica

Resumo

The present dissertation of professional master's degree intends to analyse the tax jurisdiction conflict between states and municipal authorities concerning the taxation of the operations with of asphaltic mass paving. The accounting standard presents itself a rule able to assist the subsiding of the fiscal war fought between the tax entities. Initially, facts that permeate asphaltic mass paving are shown tax jurisdiction conflict conflict between the entities of the federation produced by the delivery of asphaltic mass by the service provider, as well as the ominous results provoked by the legal insecurity in the investment in infrastructure. Further on, the attribution of constitutional tax jurisdiction is discussed in regard to the institution of tax and the prohibition of simultaneous incidence of the ICMS and ISSQN, furthermore, criticisms are laid out to the constitutional and doctrinal criteria that aim to refract the tax jurisdiction conflict between the federate entities. Finally, accounting law is presented as an assisting instrument of resolution of conflicts in the tax jurisdiction between states and municipal authorities, resulting in the demonstration of the applicability of accounting standards to the asphaltic mass paving.

Ficha do documento

Tipo

Dissertação

Ano

2019

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/28220

Temas

Finanças PúblicasGestão Municipal

Palavras-chave

Conflito de competênciaImposto sobre Circulação de Mercadoria e Serviços (ICMS)Imposto sobre Serviço de Qualquer Natureza (ISSQN)Massa asfálticaContrato de empreitadaDireito contábilICMSISSQNTax jurisdictionAsphaltic mass paving contractAccounting lawDireitoDireito tributário - BrasilImposto sobre circulação de mercadorias e serviçosContabilidade - LegislaçãoCompetência (Autoridade legal)