CONFLITO DE COMPRETÊNCIA TRIBUTARIA: A BITRIBUTAÇÃO E INCIDÊNCIA DO ISSQN E ICMS.

Abstract

This scientific article aims to present an analysis of the ISSQN and ICMS legislation to understand double taxation arising from conflicts of competence and incidence between the legislation of municipalities with municipalities and municipalities with states and their compliance with federal laws. Talking about the conflict of double taxation, that is, double collection of taxes by different municipalities on the same taxable event, analyzing the location and the activity within the jurisdiction of the ISSQN tax according to legislation, seeks to also discuss the conflict of incidence between municipalities and states in the regarding ICMS to understand the double collection of taxes by municipalities and states on the same taxable event. Analyzing incidence conflicts and their necessary criteria for the non-occurrence of double taxation, in order to study the problem of ISSQN and ICMS taxes, their constitutional rules, material criteria and establishing laws at national and local levels. It will be checking the place where the ISSQN tax is levied, the conflicts of jurisdiction with the ICMS and what criteria are necessary for the non-occurrence of conflicts of jurisdiction. He will study taxes and the position in resolving conflicts whether or not the doctrine agrees and the existence or not of legal provisions that corroborate the jurisprudential thesis aimed at resolving conflicts. A bibliographic research methodology was used to collect and analyze data from legislation and authors relevant to the topic.