The Tax Competition as Option in Induction to Economic Development
Autor(a) principal: | |
---|---|
Data de Publicação: | 2016 |
Outros Autores: | |
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 |
Resumo: | 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. |
id |
UNIOESTE-5_e4bf70d15880d518daf85af0ac73b306 |
---|---|
oai_identifier_str |
oai:ojs.e-revista.unioeste.br:article/14810 |
network_acronym_str |
UNIOESTE-5 |
network_name_str |
Informe Gepec (Online) |
repository_id_str |
|
spelling |
The Tax Competition as Option in Induction to Economic DevelopmentA Concorrência Fiscal como Opção na Indução ao Desenvolvimento EconômicoConcorrênciaTributçãoDesenvolvimentoThe 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.A decisão interventiva do Estado pode ser desastrosa. Por outro lado, a completa ausência deregulamentação estatal na economia pode conduzir a resultados indesejados. Encontrar o equilíbrioentre a liberdade econômica e a intervenção estatal é o melhor caminho na busca pela inovação e pelodesenvolvimento. Entretanto, esta intervenção por vezes pode resultar em distorções no mercado. Emum país de proporções continentais e de inegável diversidade econômica e social entre os estados,conseguir ajustar o ponto de equilíbrio na interferência é um desafio imposto ao gestor público. Na buscapor atrair mais investimentos privados, os estados-membros podem utilizar de instrumentos indutores,a exemplo da concessão de benefícios fiscais. No Brasil a Constituição Federal atribuiu aos governosestaduais a competência tributária para legislar e arrecadar seus próprios tributos, porém essa liberdadepor vezes esbarra no chamado pacto federativo, ao argumento de se proteger o desenvolvimentoharmônico do país. O presente artigo busca demonstrar se a concorrência também é possível no setorpúblico pela adoção de algumas premissas de mercado.EdUnioeste2016-07-29info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://e-revista.unioeste.br/index.php/gepec/article/view/1481010.48075/igepec.v20i1.14810Informe GEPEC; v. 20 n. 1 (2016); 164-1751679-415X1676-067010.48075/igepec.v20i1reponame:Informe Gepec (Online)instname:Universidade Estadual do Oeste do Paraná (UNIOESTE)instacron:UNIOESTEporhttps://e-revista.unioeste.br/index.php/gepec/article/view/14810/10027Ribeiro, Marcia Carla PereiraPereira, Thiago Custódioinfo:eu-repo/semantics/openAccess2023-05-16T22:12:44Zoai:ojs.e-revista.unioeste.br:article/14810Revistahttps://e-revista.unioeste.br/index.php/gepecPUBhttps://e-revista.unioeste.br/index.php/gepec/oairevista.gepec@gmail.com1679-415X1676-0670opendoar:2023-05-16T22:12:44Informe Gepec (Online) - Universidade Estadual do Oeste do Paraná (UNIOESTE)false |
dc.title.none.fl_str_mv |
The Tax Competition as Option in Induction to Economic Development A Concorrência Fiscal como Opção na Indução ao Desenvolvimento Econômico |
title |
The Tax Competition as Option in Induction to Economic Development |
spellingShingle |
The Tax Competition as Option in Induction to Economic Development Ribeiro, Marcia Carla Pereira Concorrência Tributção Desenvolvimento |
title_short |
The Tax Competition as Option in Induction to Economic Development |
title_full |
The Tax Competition as Option in Induction to Economic Development |
title_fullStr |
The Tax Competition as Option in Induction to Economic Development |
title_full_unstemmed |
The Tax Competition as Option in Induction to Economic Development |
title_sort |
The Tax Competition as Option in Induction to Economic Development |
author |
Ribeiro, Marcia Carla Pereira |
author_facet |
Ribeiro, Marcia Carla Pereira Pereira, Thiago Custódio |
author_role |
author |
author2 |
Pereira, Thiago Custódio |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Ribeiro, Marcia Carla Pereira Pereira, Thiago Custódio |
dc.subject.por.fl_str_mv |
Concorrência Tributção Desenvolvimento |
topic |
Concorrência Tributção Desenvolvimento |
description |
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. |
publishDate |
2016 |
dc.date.none.fl_str_mv |
2016-07-29 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://e-revista.unioeste.br/index.php/gepec/article/view/14810 10.48075/igepec.v20i1.14810 |
url |
https://e-revista.unioeste.br/index.php/gepec/article/view/14810 |
identifier_str_mv |
10.48075/igepec.v20i1.14810 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://e-revista.unioeste.br/index.php/gepec/article/view/14810/10027 |
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 |
EdUnioeste |
publisher.none.fl_str_mv |
EdUnioeste |
dc.source.none.fl_str_mv |
Informe GEPEC; v. 20 n. 1 (2016); 164-175 1679-415X 1676-0670 10.48075/igepec.v20i1 reponame:Informe Gepec (Online) instname:Universidade Estadual do Oeste do Paraná (UNIOESTE) instacron:UNIOESTE |
instname_str |
Universidade Estadual do Oeste do Paraná (UNIOESTE) |
instacron_str |
UNIOESTE |
institution |
UNIOESTE |
reponame_str |
Informe Gepec (Online) |
collection |
Informe Gepec (Online) |
repository.name.fl_str_mv |
Informe Gepec (Online) - Universidade Estadual do Oeste do Paraná (UNIOESTE) |
repository.mail.fl_str_mv |
revista.gepec@gmail.com |
_version_ |
1796797391057190912 |