The Tax Competition as Option in Induction to Economic Development

• Autor(a) principal: Ribeiro, Marcia Carla Pereira
• Data de Publicação: 2016
• Outros Autores: Pereira, Thiago Custódio
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Informe Gepec (Online)
• Texto Completo: https://e-revista.unioeste.br/index.php/gepec/article/view/14810
• topic: Concorrência; Tributção; Desenvolvimento

The state option about economic interference could be a very bad choice. On the other hand,no regulation by the state in the economy would lead to undesirable results. Finding the balance betweeneconomic freedom and state intervention is the best way for innovation and development. However, thisintervention can sometimes result in market distortions. In a country of continental proportions andundeniable economic and social diversity among the states be able to adjust the balance in interferenceis a need for public manager. Looking for to attract more private investment, the states should useinducers instruments, such as the granting of tax benefits. In Brazil, the Constitution assigned to stategovernments the tax authority to legislate and raise their own taxes, but this freedom sometimes comesup against the so-called federal pact, the argument to protect the harmonious development of the wholecountry. This paper seeks to demonstrate that the competition is also possible in the public sector,carrying the premises of the market model.