Abstract

FIGUEIREDO CASTRO, Carlos José. Rev. Int. Investig. Cienc. Soc. [online]. 2013, vol.9, n.2, pp.235-260. ISSN 2226-4000.

The aim of this paper discuss about the main taxes that have an impact in the Brazilian Foreign Trade. The analysis of the taxes was accomplished under the optics of the Federal Constitution (FC/88) and of the National Tax Code (NTC), where we can conclude the extra-fiscal character and not get tax of these taxes. The ordinary legislation and the Customs Regimen, increase this understanding. The chosen Tributes for analysis in this study were: Importation Tax (II), Export Tax (IE) and Tax on Industrialized Products (IPI). The present study is set on the whole history and problems faced in Brazilian foreign trade, since the Brazilian colony, Brazilian Empire, reaching the proclamation of the republic, until the present time. In this interim, other important point presented in this labor is the analyzes of the main functions, area of performance and competences of the current intervening institutions on the Brazilian Foreign Trade, whereas they are also active and important part in the process of formation of this trade.

Keywords : Federal Constitution; National Tax Code; Brazilian Foreign Trade.

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