Reflexões acerca da substituição tributária progressiva do ICMS e o princípio da livre concorrência a partir da análise econômica do direito

Abstract

This article aims to study the system of progressive tax substitution ICMS from the perspective of Law and Economics.The tax substitution, while economic law, is able to influenc e market behavior affecting even free competition. Thus, the work aims to demonstrate that the tax substitution is an important transaction cost which ultimately affect free competition and could become a more competitive economic agent to another without necessarily greater productive efficiency involved.