{"id":12065,"date":"2024-02-11T20:59:11","date_gmt":"2024-02-11T20:59:11","guid":{"rendered":"https:\/\/alcantara.pro.br\/portal\/?p=12065"},"modified":"2024-02-11T20:59:11","modified_gmt":"2024-02-11T20:59:11","slug":"o-carnaval-tributario-brasileiro-continua-2","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2024\/02\/11\/o-carnaval-tributario-brasileiro-continua-2\/","title":{"rendered":"O carnaval tribut\u00e1rio brasileiro continua"},"content":{"rendered":"<p style=\"text-align: right;\">Por Alexandre Alcantara<\/p>\n<p>Em 1989 Augusto Becker j\u00e1 sinalizava a loucura do sistema trubut\u00e1rio brasileiro&#8230; nada mudou desde ent\u00e3o, s\u00f3 vem piorando a cada dia. A posi\u00e7\u00e3o de Becker foi no rastro da CF \/1988, a qual tentou dar uma organizada no Sistema Tribut\u00e1rio, criando o ICMS turbinado o antigo ICM, quando incorporou alguns impostos que eram de compet\u00eancia federal:<\/p>\n<ul>\n<li>Imposto sobre servi\u00e7os de transporte e comunica\u00e7\u00f5es, salvo os de natureza estritamente municipal;<\/li>\n<li>Imposto sobre produ\u00e7\u00e3o, importa\u00e7\u00e3o, circula\u00e7\u00e3o, distribui\u00e7\u00e3o ou consumo de lubrificantes e combust\u00edveis l\u00edquidos e gasosos;<\/li>\n<li>Imposto sobre produ\u00e7\u00e3o, importa\u00e7\u00e3o, distribui\u00e7\u00e3o ou consumo de energia el\u00e9trica;<\/li>\n<li>Imposto sobre extra\u00e7\u00e3o, circula\u00e7\u00e3o, distribui\u00e7\u00e3o ou consumo de minerais do Pa\u00eds.<\/li>\n<\/ul>\n<blockquote><p><em>&#8220;A tributa\u00e7\u00e3o irracional dos \u00faltimos anos conduziui os contribuintes (em especial os assalariados) a tal estado que, hoje, s\u00f3 lhes resta a tanga. [&#8230;] T\u00e3o p\u00e9ssima [a norma tribut\u00e1ria] que se torna inintelig\u00edvel e impratic\u00e1vel&#8221;.<\/em><\/p>\n<p style=\"text-align: right;\">BECKER, Alfredo Augusto. Carnaval Tribut\u00e1rio. S\u00e3o Paulo: Saraiva, 1989, p. 5-6<\/p>\n<p><em>\u201cSe fossem integralmente aplicadas as leis tribut\u00e1rias, todos os contribuintes seriam pass\u00edveis de san\u00e7\u00f5es, inclusive de c\u00e1rcere e isto, n\u00e3o tanto em virtude da fraude, mas principalmente pela desorienta\u00e7\u00e3o que <strong>o caos da legisla\u00e7\u00e3o tribut\u00e1ria<\/strong> provoca no contribuinte. T\u00e3o defeituosas costumam ser as leis tribut\u00e1rias que <strong>o contribuinte nunca est\u00e1 segur<\/strong>o das obriga\u00e7\u00f5es a cumprir e necessita manter uma dispendiosa equipe de t\u00e9cnicos especializados, para simplesmente saber quais as exig\u00eancias do fisco.\u201d<\/em><\/p><\/blockquote>\n<p style=\"text-align: right;\">BECKER, Alfredo Augusto. Teoria Geral do Direito Tribut\u00e1rio. 3\u00aa ed. S\u00e3o Paulo: Lejus, 1998, p. 609<\/p>\n<p>Se estivesse ainda entre n\u00f3s Becker ficaria ainda mais indignado, ao ver que ap\u00f3s mais de trinta anos da promulga\u00e7\u00e3o da Constitui\u00e7\u00e3o de 1988 a loucura tribut\u00e1ria atingiria n\u00edveis inimagin\u00e1veis de complexidade. A quantidade de a\u00e7\u00f5es de inconstitucionalidades sendo julgadas de forma cada vez menos consistentes, com in\u00fameros vaiv\u00e9ns nos entedimentos, com inumer\u00e1veis modula\u00e7\u00f5es de efeitos. Um verdadeiro estado de inseguran\u00e7a jur\u00eddica estabelecida.<\/p>\n<p style=\"text-align: left;\">Recomendo adicionalmente a leitura do primoroso texto <a href=\"https:\/\/alcantara.pro.br\/portal\/2022\/06\/17\/do-carnaval-de-becker-ao-atual-caos-tributario\/\" target=\"_blank\" rel=\"noopener\"><strong>Do \u201cCarnaval\u201d de Becker ao atual caos tribut\u00e1rio<\/strong><\/a> do estimado amigo, Prof. Helconio Almeida (Direito Tribut\u00e1rio da UFBA), cujo fragmento transcrevo a seguir.<\/p>\n<blockquote><p><em>&#8220;Quando Alfredo Augusto Becker, em 1989, publicou o livro \u201cCarnaval Tribut\u00e1rio\u201d, ele j\u00e1 diagnosticava as perigosas rela\u00e7\u00f5es entre os tributos e outros segmentos: jur\u00eddicos, pol\u00edticos, econ\u00f4micos, empresariais e advocat\u00edcios. Identificou naqueles que tornam efetivo o pagamento ou n\u00e3o do tributo, os verdadeiros personagens \u201csem m\u00e1scaras e sem fantasias\u201d, dentro deste imbr\u00f3glio normativo. O caos em que se encontra o sistema tribut\u00e1rio brasileiro teve origem a partir da Constitui\u00e7\u00e3o de 1988.<\/em><\/p>\n<p><em>A aus\u00eancia de um compromisso maior dos entes tributantes com a Federa\u00e7\u00e3o e a falta de seriedade deles em buscar caminhos que efetivamente alcancem os objetivos da nossa lei maior, trouxeram-nos a essa confus\u00e3o na forma de tributar e, se n\u00e3o tomarmos, no mais breve tempo, uma posi\u00e7\u00e3o s\u00e9ria, chegaremos ao fundo do po\u00e7o. A balb\u00fardia incentivada por alguns tornar-se-\u00e1 real, agravando ainda mais a situa\u00e7\u00e3o que hoje constatamos&#8221;.<\/em><\/p><\/blockquote>\n<hr \/>\n<p style=\"text-align: right;\">Este post foi revisado em 11.02.2024<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Por Alexandre Alcantara Em 1989 Augusto Becker j\u00e1 sinalizava a loucura do sistema trubut\u00e1rio brasileiro&#8230;<\/p>\n","protected":false},"author":1,"featured_media":10548,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[31,39,188],"tags":[],"class_list":["post-12065","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-c73-carga-tributaria","category-compliance-fiscal","category-tributos"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>O carnaval tribut\u00e1rio brasileiro continua - 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