Exportações fictícias e a erosão da base tributária, no Distrito Federal, de 2019 a 2023

• Ano de defesa: 2024
• Autor(a) principal: Pinto, Davi Benevides
• Orientador(a): Trevisan, Rosaldo
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Católica de Brasília
• Programa de Pós-Graduação: Programa Stricto Sensu em Direito
• Departamento: Escola de Humanidades, Negócios e Direito
• País: Brasil
• Palavras-chave em Português: Exportação fictícia; Fraude fiscal; ICMS
• Palavras-chave em Inglês: Fictitious export; Tax fraud
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
• Link de acesso: https://bdtd.ucb.br:8443/jspui/handle/tede/3494

Exports are of great importance in the national economy and many companies see it as an opportunity for operational leverage. However, just as in the domestic market, exports are the target of tax evasion practices that are illegal and unfair, causing harm to the State and competitors who act in good faith and according to the law. In this way, tax inspection activity is an important factor in combating tax evasion, being a tool for seeking tax and social justice, as taxes are responsible for promoting public policies and promoting social well-being. The tax on the operation of circulation of goods and on the provision of interstate and intermunicipal transport and communications services (ICMS), under state jurisdiction, is the main target for tax evasion practices within the Federal District. The most common practice of tax evasion in exports is fictitious export, which consists of simulating an export operation to cover up sales operation on the domestic market. Fictitious exports contribute to the drop in ICMS revenue, as it allows the generation of credits, which can be transferred to other companies. The study seeks to analyze the erosion caused in the Federal District's tax base due to export fraud and propose suggestions to oppose this type of practice.