Post by firoj2525 on Mar 9, 2024 3:41:02 GMT
Gender balance and equality in taxation, in addition to the public role in combating discrimination and violence against women, is an important step towards our social evolution. It is the role of the State to guarantee minimum conditions for women to achieve financial autonomy, whether by revisiting the tax burden from a gender perspective or by encouraging their return to the job market.Forward" tax substitution in ICMS and its calculation basis It is primarily important to point out the existence of two types of tax substitution: 1) regressive or "backward" substitution ; and 2) progressive or "forward" replacement.
In the regressive case, the substitution operation would occur in relation to tax obligations arising from operations prior to the one in which the substitute participates, that is, there is a deferral of the tax for the subsequent stage of the circulation of the merchandise. In progressive terms, as Professor André Mendes Moreira teaches: "[…] an agent located in the initial stages of the merchandise EL Salvador Mobile Number List circulation process is responsible for paying the tax that will be due in the later stages" [4] . For the present study, only this last modality applied to ICMS will be treated, since the problem lies in the (im)possibility of excluding tax (IPI) in the calculation basis of another tax (ICMS), which is collected in a assumed due to this system.
Well the responsibility of the tax substitute for the payment of the ICMS-ST due by the substituted party is based both on the Federal Constitution, under the terms of article 150, §7 [5] , and on the Kandir Law, provided for in article 6 [6] . Currently, the competence to legislate on the tax substitution system in the ICMS and, in particular, on the establishment of its calculation basis, is exclusive to national complementary law, under the terms of articles 146, III, "a" [ 7 ] , and 155, §2º, XII, "b" [8] , both of the Federal Constitution. In fulfillment of this competence, Complementary Law nº 87/1996 was published, which established the rules of the tax substitution regime, and among them, the way in which the ICMS-ST calculation basis must be calculated, according to articl.
In the regressive case, the substitution operation would occur in relation to tax obligations arising from operations prior to the one in which the substitute participates, that is, there is a deferral of the tax for the subsequent stage of the circulation of the merchandise. In progressive terms, as Professor André Mendes Moreira teaches: "[…] an agent located in the initial stages of the merchandise EL Salvador Mobile Number List circulation process is responsible for paying the tax that will be due in the later stages" [4] . For the present study, only this last modality applied to ICMS will be treated, since the problem lies in the (im)possibility of excluding tax (IPI) in the calculation basis of another tax (ICMS), which is collected in a assumed due to this system.
Well the responsibility of the tax substitute for the payment of the ICMS-ST due by the substituted party is based both on the Federal Constitution, under the terms of article 150, §7 [5] , and on the Kandir Law, provided for in article 6 [6] . Currently, the competence to legislate on the tax substitution system in the ICMS and, in particular, on the establishment of its calculation basis, is exclusive to national complementary law, under the terms of articles 146, III, "a" [ 7 ] , and 155, §2º, XII, "b" [8] , both of the Federal Constitution. In fulfillment of this competence, Complementary Law nº 87/1996 was published, which established the rules of the tax substitution regime, and among them, the way in which the ICMS-ST calculation basis must be calculated, according to articl.