A TRIBUTAÇÃO DAS AUTOGESTÕES E O IMPOSTO SOBRE SERVIÇOS (ISSQN): UMA ANÁLISE JURÍDICA E ECONÔMICA.

Abstract

This article aims to demonstrate the importance of health self-management entities, non-profit organizations dedicated exclusively to providing health care to their beneficiaries, within the Brazilian health system and to discuss the need for a differentiated taxation approach for these institutions. The study argues that self-management entities should not be equated with commercial operators for taxation purposes. The analysis considers that, although these entities manage health plans with resources from sponsors or maintainers, taxation on their activities could jeopardize their operation, given that more than 80% of their budgets are allocated to paying for health care resources. Based on the principles of Tax Capacity and Tax Equality, the article seeks to show that the STF's Theme 581 should not apply to self-management entities. Additionally, the study explores the definition of services according to the Supreme Court, the legal nature of self-management entities, and the challenges related to determining the tax base, highlighting the need for a differentiated approach to ensure the continuity and efficiency of health self-management entities.