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Master's Dissertation
DOI
https://doi.org/10.11606/D.8.2020.tde-19052020-192901
Document
Author
Full name
Camila Scacchetti
E-mail
Institute/School/College
Knowledge Area
Date of Defense
Published
São Paulo, 2019
Supervisor
Committee
Galvão, Luciana Suarez (President)
Gambi, Thiago Fontelas Rosado
Grandi, Guilherme
Pires, Julio Manuel
Title in Portuguese
"Dai a César o que é de César": do dízimo ao ICMS - raízes da tributação sobre o consumo
Keywords in Portuguese
Bens e Serviços
Circulação
Consumo
Dízimo
Fiscalidade
ICMS
Produção
Abstract in Portuguese
Este estudo tem como objetivo entender a maneira pela qual a estrutura fiscal brasileira foi construída e chegou ao modelo atual, a concentrada incidência tributária sobre o consumo. Sendo assim, a busca por esta compreensão nos conduz, necessariamente, a refazer os passos trilhados pela fiscalidade brasileira no decorrer dos séculos. Como metodologia adotada para a pesquisa analisamos as principais características tributárias de cada uma das regiões que se destacou no decorrer da história brasileira por suas atividades econômicas. Revisitar o Nordeste açucareiro, a exploração aurífera e a expansão cafeeira nos propicia uma rica oportunidade, e profundo entendimento, acerca de como o fisco e os governantes brasileiros se estruturaram, enxergaram o contexto econômico e promoveram a tributação sobre a produção, circulação e consumo de mercadorias. Além disso, o trabalho demonstra que a tributação sobre o consumo foi, desde o início da colonização brasileira, uma tomada de decisão consciente e não um acaso fruto de escolhas impensadas.
Title in English
"Give to Cesar what is to Cesar": from tithe to ICMS - roots of taxation on consumption
Keywords in English
Circulation
Consumption
Goods and Services
ICMS
Production
Tithe
Abstract in English
This study aims to understand the way in which the Brazilian tax structure was built and reached the current model, the concentrated tax incidence on consumption. Thus, the search for this understanding necessarily leads us to retrace the steps taken by Brazilian taxation over the centuries. As methodology adopted for the research we analyzed the main tax characteristics of each of the regions that stood out in the course of the Brazilian history for its economic activities. Revisiting the sugar Northeast, gold exploration and coffee expansion provides us with a rich opportunity and deep understanding of how the Brazilian tax authorities and rulers have structured themselves, seen the economic context and promoted taxation on the production, circulation and consumption of merchandise. Moreover, the study demonstrates that taxation on consumption has been, since the beginning of Brazilian colonization, a conscious decision-making and not a chance result of unthinking choices.
 
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Publishing Date
2020-05-19
 
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