The role of the state about the economic domain through incentive
Autor(a) principal: | |
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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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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 |
_version_ |
1799305929500393472 |