The tax war at the municipal level

fratricide surrounding the ISSQN

Abstract

This article aims to discuss the behavior of municipal tax authorities as entities responsible for collecting the Tax on Services of Any Nature and its context of fiscal warfare, resulting from the relentless pursuit of private sector investments. It employs the deductive method to develop qualitative research, analyzing the Federal Constitution, the National Tax Code, doctrine, jurisprudence, and specific legislation, going beyond the tax field and inevitably delving into constitutional issues capable of minimizing the conflict addressed. It understands that there is a veritable fratricide between entities that should be cooperating, also exposing the aspects and consequences of the phenomenon, especially regarding the impacts on regional social and economic development. It analyzes possible solutions based on the Brazilian legal system. Finally, it concludes that fiscal warfare is an economic and social problem that can be solved through the current legal system, the standardization of tax obligations, the modernization of municipal information systems, and adherence to the principles of cooperation, fiscal federalism, and ability to pay.