Substituição tributária nas esferas municipal, estadual e federal : tributos - ISSQN, ICMS, IPI, PIS/PASEP, COFINS, CSLL, IR e INSS

Abstract

Tax Substitution consists of assigning responsibility for the taxpayer's tax obligation to a third party. Its implementation occurred with the objective of assisting the Treasury in the collection of taxes, seeking to reduce and / or impede the evasion. In this system of retention and collection there are two forms of taxpayers, the substitute and the substituted, being the first responsible for the retention and collection and the second is the taxpayer indeed, whose tax is withheld and collected by the substitute. Through this work it is intend to understand the Substitution in general; To identify their existence in the main taxes and social charges of all spheres of government; To present and analyze examples of Substitution occurrence in ISSQN, ICMS, IPI, PIS / PASEP, COFINS, CSLL, IR and INSS; And to indicate in general the application of the Substitution in Argentina and Spain. It consists of exploratory and descriptive research. The theoretical basis and the legal basis were obtained through bibliographical research and it was sought to apply them through examples. The results of the research show the existence of the substitution in all the main taxes and social charge, its importance for the collecting organs and for society, as well as their similarities and most relevant differences between the tributes and social charge addressed.