Análise da (in)vialibidade do imposto único à luz das normas gerais, principiológicas e das técnicas do direito tributário

Abstract

This research sought to analyze, from the perspective of general rules, principles and techniques developed by tax law, the viability of implementing a single tax based on a single percentage in Brazil as a proposal for tax reform that aims to make the tax system simpler, cheaper and to rescue its collection character. For this, the deductive method was used, starting from the examination of the general norms and the constitutional principles for, after, analyzing the compatibility of the proposal of single exaction with the principles and techniques of tax law, namely: the ability to pay taxes, selectivity, extrafiscal function of the tax and non-cumulativeness. It was concluded that the proposals for the implementation of the single tax, whether on consumption, property and services, or the exaction that equally burdens financial transactions, are incompatible with such norms, principles and techniques, so that proposals aimed at modifying them Therefore, they must consider the complexity of the most diverse forms of manifestation of presumptive signs of wealth, as well as the extra-fiscal function of the tribute.