Fiscal Incentives as a Way of Solidifying the Principle of Regional Inequality Reduction / A extrafiscalidade como forma de concretizaÃÃo do princÃpio da reduÃÃo das desigualdades regionais

AUTOR(ES)
DATA DE PUBLICAÇÃO

2009

RESUMO

The aim of this study is to solidify the principle of regional inequality reduction through fiscal incentives. The importance of judicial principles is underscored, with the vast majority of judicial questions currently resolved by their application. Analysis is conducted with the support of neoconstitutionalism, a theory that emerged in the second half of the last century and which accentuates the axiological hegemony of the principles, and proposes the solidification of the constitutions. State intervention in the economy is also examined, with special focus on fiscal incentives and the possibility of promoting regional development through the management of tax instruments. Development, a right according to both international norms and the Brazilian Constitution, is emphasized, observing that it cannot be confused with simple growth or with modernization, but rather, must represent effective structural and qualitative change in the life of the population, including both economic and social improvements. In addition, prior, well-elaborated planning, which does not omit regional questions, is essential. The fiscal war, an economic dispute among the states comprising the Brazilian Federation, over investment in the form of concessions, is also approached, examining how this compromises the countryâs interests, giving rise to inter-state conflicts and suggesting the need for its elimination. The reality of regional imbalances is demonstrated by the diverse economic and social parameters, concentrated in the North and Northeast regions. Hence, in order to mitigate inequalities, by means of severe sanctions to eliminate fiscal clashes, the following are proposed: the promotion of regional development planning by the responsible governmental entities, the concession of federal fiscal incentives, preferentially for the less favored regions, including the implementation of export processing zones, and the creation of a National Regional Development Fund, directed toward investments in infrastructure and financing of the job-creating productive sector

ASSUNTO(S)

direito publico fiscal war extrafiscalidade princÃpios jurÃdicos desenvolvimento concretizaÃÃo constitucional fiscal incentives regional inequality reduction guerra fiscal neoconstitucionalismo constitutional solidification development judicial principles reduÃÃo das desigualdades regionais neoconstitutionalism

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