A Substituição Tributária e o Tratamento (des)Favorecido Dispensado às Microempresas e Empresas de Pequeno Porte. O Direito Tributário no Contrafluxo da Coerência

Abstract

This is a theoretical, non-depletive study, which proposes to analyse the juridical consequences of the subjection of micro and small enterprises to the tributary replacement regarding the collection of the “taxes over operations regarding merchandise circulation, and over freight and cargo services, between states and counties, as well over communication.” It is important to consider that these enterprises are associated to the special state of tax revenue simplification, the Simples Nacional programme, in a cumulative manner. Such analysis shall be developed upon the postulate of coherence, in line with Professor Humberto Ávila’s principle theory, which will serve as a guiding light of the most pertinent elements of the aforementioned case. Considering the major points of the Simples Nacional programme as a foundation, followed by a fairly well developed research about tributary replacement, and then connecting with the practical nature of Tributary Law, as well with the contributory capacity principle, we have enough theoretical aspects to draw a fulfilling answer. One should bear in mind, however, that the reason of this last mentioned principle is to serve as an outspread of material isonomy, and as a base law of the micro and small enterprises fostering principle.