A INCLUSÃO DE TRIBUTOS NA BASE DE CÁLCULO DA OBRIGAÇÃO TRIBUTÁRIA

Abstract

The inclusion of taxes in the calculation basis of the tax obligation is a phenomenon that occurs due to the non-observance of constitutional principles and the absence of elements that define the hypothesis of incidence of the tax. This lack of elements makes the incidence hypothesis abstract, which makes it difficult to understand what fits into the concept of the hypothesis and, consequently, which values ​​will compose the tax calculation basis. Regarding the subject, it appears that there are numerous demands discussed in the judiciary, in which taxpayers and the tax authorities discuss the nature of the property increases perceived by the taxpayer, and whether these fall into the hypothesis provided for by law. In analyzing the decisions issued by the Judiciary, it appears that the understanding on the subject is not pacified, and, in some cases, the inapplicability of the principles expressed by the CF/88, which are those of Legality, Tax Isonomy and Capacity Contributory. The issue of the feasibility and constitutionality of the tax overlap is still a gray issue, since it is treated in an abstract way in the legislation, which causes a scenario of legal uncertainty for taxpayers.