Fiscal war: the federative crisis and its legislative and doctrinal solutions

Abstract

Analysis of the various issues raised by the doctrine concerning the unilateral granting of ICMS exemption, a form of tax benefit at the expense of interstate agreements, thus causing the so-called fiscal war. Despite the good role played by the Supreme Court in combating these practices, only new legislation could solve the problem. But there are several solutions raised in doctrinal and legislative level that could flow into the harmonization of the Brazilian Federation and, also, the development economic of the country.