O Simples Nacional sob a perspectiva do princípio da isonomia tributária

• Ano de defesa: 2023
• Autor(a) principal: Anechinno, Alex Rodolfo Jacot
• Orientador(a): Horvath, Estevao
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Pontifícia Universidade Católica de São Paulo
• Programa de Pós-Graduação: Programa de Estudos Pós-Graduados em Direito
• Departamento: Faculdade de Direito
• País: Brasil
• Palavras-chave em Português: Princípio da isonomia tributária; Débitos; Simples Nacional; Microempresa e empresa de pequeno porte
• Palavras-chave em Inglês: The principle of tax equity; Tax debts; Microenterprise and small businesses
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
• Link de acesso: https://repositorio.pucsp.br/jspui/handle/handle/39359

The objective of this study is to demonstrate how constitutional provisions that grant differential and favorable treatment to microenterprises and small businesses should be materialized. It highlights the importance of the underlying legislation to faithfully adhere to the spirit of the Federal Constitution when it establishes the principles that should govern tax protection for these companies, which are the main generators of employment and income in the country's economy. To this end, the rule used as a paradigm was the one which prevents the collection of taxes through the Brazilian Simplified Tax Regime (Simples Nacional) for companies with outstanding tax debts whose enforceability is not suspended. Initially, an analysis of the structure of the Brazilian Constitutional Tax System was conducted, demonstrating the preeminent position occupied by the Federal Constitution. Subsequently, the correlation between rules and principles was examined in order to establish the premise that in case of divergence between them, principles should prevail. Furthermore, it is established that the Brazilian Simplified Tax Regime is a case of constitutional mandate. Having established these premises, it is found that the rule outlined in item V of article 17 of Law 123/2006 is incompatible with the legal system from the perspectives of the principle of tax equity, the National Tax System, and the concept of tax itself. Moreover, it is concluded that all norms regarding the differential and favorable treatment of microenterprises and small businesses do not derive from the literal interpretation of the normative texts, but rather from the appropriate interpretation made by legal practitioners, based on the meanings constructed from the principles that guide the constitutional text