The role of the state about the economic domain through incentive

Detalhes bibliográficos
Autor(a) principal: Mansano, Josyane
Data de Publicação: 2010
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista do Direito Público
Texto Completo: https://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/7383
Resumo: This article was driven by the importance of State intervention on the economic domain through tax incentives. These incentives, provided for constitutionally aim to balance the economy in underdeveloped regions. However, given the ma use processing policy promoted by Governments when it comes to tax exemption generated by this policy promotion, ultimately generating fiscal war between the States. The Federal Constitution to provide for such intervention is based on matters of social justice. However, the Member States to act through ICMS, which is its competence to legislate on exemption or not, could break the federative pact. This way, through bodies such as the CONFAZ, CADE, regulatory this policy without letting yourself the principle of free competition. Thus, by the principle of proportionality, it is expected that State intervention is in the form of balance between production and consumption, causing the promotion is used in constitutional role, and development of collective interest.
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spelling The role of the state about the economic domain through incentiveO papel do estado sobre o domínio econômico por meio de fomentosIntervençãoFomentoGuerra fiscal.This article was driven by the importance of State intervention on the economic domain through tax incentives. These incentives, provided for constitutionally aim to balance the economy in underdeveloped regions. However, given the ma use processing policy promoted by Governments when it comes to tax exemption generated by this policy promotion, ultimately generating fiscal war between the States. The Federal Constitution to provide for such intervention is based on matters of social justice. However, the Member States to act through ICMS, which is its competence to legislate on exemption or not, could break the federative pact. This way, through bodies such as the CONFAZ, CADE, regulatory this policy without letting yourself the principle of free competition. Thus, by the principle of proportionality, it is expected that State intervention is in the form of balance between production and consumption, causing the promotion is used in constitutional role, and development of collective interest.O presente artigo foi impulsionado pela importância da intervenção do Estado sobre o domínio econômico por meio de fomentos. Estes incentivos, previstos constitucionalmente visam equilibrar a economia em regiões pouco desenvolvidas. Todavia, diante da ma utilização da política de beneficiamento promovida pelos governos estaduais quando se trata de isenção fiscal gerada por essa política fomentadora, acaba por gerar a guerra fiscal entre os estados. A própria Constituição Federal ao prever essa intervenção se baseia no interessa da justiça social. No entanto, os Estados ao agirem por meio do ICMS, o qual é de sua competência legislar sobre isenção ou não, pode vir a quebrar o pacto federativo. Dessa forma, procura-se por meio de órgãos como o CONFAZ, a Autarquia CADE, regularizar essa política sem deixar que se fira o principio da livre concorrência. Assim, pelo principio da proporcionalidade espera-se que a intervenção do Estado seja na forma de equilíbrio entre produção e consumo, fazendo com que o fomento seja utilizado na função constitucional, ou seja desenvolvimento do interesse coletivo.Universidade Estadual de Londrina2010-12-15info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionArtigo avaliado pelos Paresapplication/pdfhttps://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/738310.5433/1980-511X.2010v5n2p160Revista do Direito Público; v. 5 n. 2 (2010); 160-1761980-511Xreponame:Revista do Direito Públicoinstname:Universidade Estadual de Londrina (UEL)instacron:UELporhttps://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/7383/6513Mansano, Josyaneinfo:eu-repo/semantics/openAccess2017-03-16T16:44:20Zoai:ojs.pkp.sfu.ca:article/7383Revistahttps://www.uel.br/revistas/uel/index.php/direitopubPUBhttps://www.uel.br/revistas/uel/index.php/direitopub/oai||rdpubuel@uel.br1980-511X1980-511Xopendoar:2017-03-16T16:44:20Revista do Direito Público - Universidade Estadual de Londrina (UEL)false
dc.title.none.fl_str_mv The role of the state about the economic domain through incentive
O papel do estado sobre o domínio econômico por meio de fomentos
title The role of the state about the economic domain through incentive
spellingShingle The role of the state about the economic domain through incentive
Mansano, Josyane
Intervenção
Fomento
Guerra fiscal.
title_short The role of the state about the economic domain through incentive
title_full The role of the state about the economic domain through incentive
title_fullStr The role of the state about the economic domain through incentive
title_full_unstemmed The role of the state about the economic domain through incentive
title_sort The role of the state about the economic domain through incentive
author Mansano, Josyane
author_facet Mansano, Josyane
author_role author
dc.contributor.author.fl_str_mv Mansano, Josyane
dc.subject.por.fl_str_mv Intervenção
Fomento
Guerra fiscal.
topic Intervenção
Fomento
Guerra fiscal.
description This article was driven by the importance of State intervention on the economic domain through tax incentives. These incentives, provided for constitutionally aim to balance the economy in underdeveloped regions. However, given the ma use processing policy promoted by Governments when it comes to tax exemption generated by this policy promotion, ultimately generating fiscal war between the States. The Federal Constitution to provide for such intervention is based on matters of social justice. However, the Member States to act through ICMS, which is its competence to legislate on exemption or not, could break the federative pact. This way, through bodies such as the CONFAZ, CADE, regulatory this policy without letting yourself the principle of free competition. Thus, by the principle of proportionality, it is expected that State intervention is in the form of balance between production and consumption, causing the promotion is used in constitutional role, and development of collective interest.
publishDate 2010
dc.date.none.fl_str_mv 2010-12-15
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Artigo avaliado pelos Pares
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/7383
10.5433/1980-511X.2010v5n2p160
url https://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/7383
identifier_str_mv 10.5433/1980-511X.2010v5n2p160
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/7383/6513
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade Estadual de Londrina
publisher.none.fl_str_mv Universidade Estadual de Londrina
dc.source.none.fl_str_mv Revista do Direito Público; v. 5 n. 2 (2010); 160-176
1980-511X
reponame:Revista do Direito Público
instname:Universidade Estadual de Londrina (UEL)
instacron:UEL
instname_str Universidade Estadual de Londrina (UEL)
instacron_str UEL
institution UEL
reponame_str Revista do Direito Público
collection Revista do Direito Público
repository.name.fl_str_mv Revista do Direito Público - Universidade Estadual de Londrina (UEL)
repository.mail.fl_str_mv ||rdpubuel@uel.br
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