{"id":6785,"date":"2023-01-01T23:42:16","date_gmt":"2023-01-02T02:42:16","guid":{"rendered":"https:\/\/schoueri.com.br\/en\/?p=6785"},"modified":"2023-08-14T23:53:52","modified_gmt":"2023-08-15T02:53:52","slug":"consumption-tax-and-the-taxpayer-in-a-possible-paradigm-change-for-indirect-taxation-in-brazil-shifting-the-incidence-from-production-to-consumption","status":"publish","type":"post","link":"https:\/\/schoueri.com.br\/en\/consumption-tax-and-the-taxpayer-in-a-possible-paradigm-change-for-indirect-taxation-in-brazil-shifting-the-incidence-from-production-to-consumption\/","title":{"rendered":"Consumption Tax and the Taxpayer in a Possible Paradigm Change for Indirect Taxation in Brazil: shifting the Incidence from Production to Consumption"},"content":{"rendered":"\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tPDF<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

This article starts from a scientific-speculative exercise, proposed by Profes-sor Lu\u00eds Eduardo Schoueri, to examine the legal viability of defining the re-cipient of goods and services as a taxpayer of consumption tax in Brazil. It is thought that this paradigm shift in consumer taxation in Brazil would have the advantage of bringing the tax and economic perspectives of consumed income closer together, as well as improving the legal treatment given to the final consumer and suppliers of goods and services. Based on a doctrinal, jurisprudential and comparative law examination, it is concluded that the proposal is legally viable, showing how to structure the idealized proposal in our legal system.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

MALPIGHI, C. C. S.; SCHOUERI, L. E.; ANDRADE, L. A. de; BRAND\u00c3O JUNIOR, S. C. O Imposto sobre o Consumo e a Figura do Contribuinte em Uma Poss\u00edvel Altera\u00e7\u00e3o de Paradigma para a Tributa\u00e7\u00e3o Indireta no Brasil: deslocando a Incid\u00eancia da Produ\u00e7\u00e3o para o Consumo. Revista Direito Tribut\u00e1rio Atual, [S. l.], n. 53, p. 415\u2013451, 2023.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

PDF This article starts from a scientific-speculative exercise, proposed by Profes-sor Lu\u00eds Eduardo Schoueri, to examine the legal viability of defining the re-cipient of goods and services as a taxpayer of consumption tax in Brazil. It is thought that this paradigm shift in consumer taxation in Brazil would have the advantage of bringing the tax …<\/p>\n

Consumption Tax and the Taxpayer in a Possible Paradigm Change for Indirect Taxation in Brazil: shifting the Incidence from Production to Consumption<\/span> Leia mais »<\/a><\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","footnotes":"","_wp_rev_ctl_limit":""},"categories":[48],"tags":[174],"class_list":["post-6785","post","type-post","status-publish","format-standard","hentry","category-articles-book-chapters","tag-contribuinte"],"acf":[],"_links":{"self":[{"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/posts\/6785","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/comments?post=6785"}],"version-history":[{"count":0,"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/posts\/6785\/revisions"}],"wp:attachment":[{"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/media?parent=6785"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/categories?post=6785"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/tags?post=6785"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}