ICMS DOUBLE TAXATION: ANALYSIS AND IMPACTS ON THE TAX SYSTEM WITH EMPHASIS ON MICRO COMPANIES IN THE STATE OF TOCANTINS

Abstract

This article addresses double taxation in Brazil, with an emphasis on the impact of ICMS double taxation on micro-enterprises in the State of Tocantins. This article aims to analyze the effects of this practice and propose solutions to mitigate its negative impacts. To achieve this objective, three lines of thought were defined, identifying the main types of double taxation in Brazil, examining relevant legislation and jurisprudence, especially in Tocantins, and proposing measures to harmonize tax rules. Double taxation is a tax phenomenon that occurs when a The same taxable event is subject to the incidence of two or more taxes. This phenomenon also occurs when two or more tax entities charge taxes on the same tax base, resulting in an overlap of tax charges.