Banca de QUALIFICAÇÃO: GILSON LUIZ DA SILVA

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : GILSON LUIZ DA SILVA
DATE: 08/08/2023
TIME: 10:00
LOCAL: Ambiente Virtual
TITLE:

ANALYSIS OF THE IMPACTS OF COMPLEMENTARY LAW No. 123/2006 ON THE BRAZILIAN LEGAL AND CONSTITUTIONAL SYSTEM: A BALANCE OF SIMPLES NACIONAL AFTER SIXTEEN YEARS OF ITS EFFECTIVENESS

KEY WORDS:

Federalism Fiscal. Simple national. Principle of Tax Favored Treatment and Differential. Principle of Tax Practicability.

PAGES: 125
BIG AREA: Ciências Sociais Aplicadas
AREA: Direito
SUMMARY:

The main objective of this study is to analyze the impacts on our legal system of Complementary Law nº 123/2006, which instituted the Simples Nacional after sixteen years of its validity, from the perspective of confronting its main characteristics, doctrinal issues, the discussion in courts with the benefits brought to micro and small companies in Brazil, considering that these represent more than ninety percent of the national business community. With this intent, the Brazilian Federative System is initially described, including concept, origins and brief history, demonstrating that this is an entrenchment clause, under the terms of the Federal Constitution of 1988, article 60, § 4, item I. Afterwards, the constitutional system of tax powers, the Constitutional Economic and Financial Order, with emphasis on a core principle for this dissertation, provided for in art. 179, item IX, which guarantees favorable tax treatment for micro and small companies. Then, the Simples Nacional Statute is presented, including its subsequent legislative updates and the way in which the Simples Nacional Management Committee (CGSN) operates. Next, a comparison is made between Simples Nacional and important constitutional legal principles. The principle of Tax Practicality and its legal nature is also analyzed. Next, the legal validity of Simples Nacional is demonstrated based on the analysis of the RMIT – Matrix Rule of Tax Incidence in comparison with the eight taxes included in the simplified tax system. Afterwards, recent judgments of Simples Nacional in the Federal Supreme Court are presented in General Repercussion. Finally, reflections of Simples Nacional in the Brazilian business environment are presented, including official statistical data updated to the present day and tax information provided by the Secretaria da Fazenda do Estado Rio Grande do Norte, including data on collection, formalization and framing in the inaugurated systematic with Simples Nacional.

COMMITTEE MEMBERS:
Presidente - 1687253 - ANDRE DE SOUZA DANTAS ELALI
Interno - 2222637 - ARTUR CORTEZ BONIFACIO
Interno - 1644691 - OTACILIO DOS SANTOS SILVEIRA NETO