BASE DE CÁLCULO DO ISSQN: DESAFIOS DA GUERRA FISCAL MUNICIPAL

Abstract

The Calculation Base for Tax on Services of Any Nature (ISSQN) plays a central
role in municipal taxation, determining the amount to be collected by service providers.
However, this issue becomes more complex given the challenges of the "municipal fiscal
war". This tax war refers to the competition between municipalities to attract companies,
often through tax benefits, exemptions and reduced rates. This search for tax advantages
creates challenges in defining the ISSQN calculation base, resulting in disparities between
the different municipalities. These disparities not only affect municipal revenue, but also
distort the tax system, impacting competition between companies and creating legal
uncertainties. The analysis of the challenges of the municipal tax war in determining the
ISSQN calculation base requires a comprehensive consideration of the economic, social and
legal implications of this phenomenon. Unbridled competition between municipalities can
result in significant distortions and injustices in the tax system. Faced with these challenges,
it is crucial to seek solutions that balance municipal interests, promote fiscal justice and
ensure legal stability. The debate on municipal taxation in Brazil needs to address these
critical points, exploring alternatives that guarantee a fairer and more predictable tax
environment for companies and citizens. This article aims to deepen this discussion,
examining the complexities of the municipal tax war and proposing perspectives to improve
the ISSQN calculation basis.