Hipóteses legais de bis in idem e bitributação : os efeitos na economia brasileira e a reforma tributária

Abstract

Considering the existence of the Brazilian law institutes non-cumulativiness, bis in idem and double taxation, this research aims to analyze the dense taxation consequences in intra and international economy, outlining these principles analogous transgressions situations to economic purposes, comparing Brazilian legislation to the countries considered economic powers, in order to analyze the changes to be made in Brazil to make the tax authorities a commercial incentive, all in light the recent higher courts judgements and the Tax Reform proposals. Therefore, the hypothetical-deductive used was applied to the bibliographical doctrines, articles, legislation, data and jurisprudence analysis. The research information contained culminates in a reformation of all tax legislation need, seeking the contributory capacity principle implementation and the consumption taxes levied appease, in order to make tax collection fair, without confiscatory effect, patrimony and income taxing gradually, thus it relieves the taxpayer burden and preserves the state machine maintenance necessary money , the senators presented a constitutional amendment project following this necessity, with fulcrum in the necessary reformulations.