Tax aids to supply public health deficiency and enable economic reheating in pandemia covid-19
Autor(a) principal: | |
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Data de Publicação: | 2020 |
Outros Autores: | , , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Repositório Institucional da UNESP |
Texto Completo: | http://dx.doi.org/10.21902/revistajur.2316-753X.v5i62.5046 http://hdl.handle.net/11449/206086 |
Resumo: | Objective: The paper analyzes the legal feasibility of granting possible tax incentives to face the pandemic. It seeks to assess whether said exempt measures are adequate in light of Brazilian constitutional and legal rules. Methodology: The present study uses the empirical and deductive method, through a quantitative approach; as for the procedure, it is a documentary research, through the revision of current doctrines and legislation, aiming to clarify the pertinence of interventionist policies in view of the characteristics of the national order. Results: It is concluded that urgent measures, in the most diverse areas, need immediate application to combat the progress and consequences of the disease. The survey showed that, in the Brazilian case, tax incentives aimed at heating the economy and health replenishment are appropriate and necessary responses, such measures are supported by the Federal Constitution and the Fiscal Responsibility Law. Contributions: The main contribution of the work consists in recommending that extra-fiscal incentive policies be applied and evaluated in the light of the Brazilian normative framework. |
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Tax aids to supply public health deficiency and enable economic reheating in pandemia covid-19Incentivos fiscais direcionados a suprir deficiência da saúde pública e impulsionar o reaquecimento econômico na pandemia covid-19Covid-19Economic recoveryExtrafiscalityPublic healthTax aidsObjective: The paper analyzes the legal feasibility of granting possible tax incentives to face the pandemic. It seeks to assess whether said exempt measures are adequate in light of Brazilian constitutional and legal rules. Methodology: The present study uses the empirical and deductive method, through a quantitative approach; as for the procedure, it is a documentary research, through the revision of current doctrines and legislation, aiming to clarify the pertinence of interventionist policies in view of the characteristics of the national order. Results: It is concluded that urgent measures, in the most diverse areas, need immediate application to combat the progress and consequences of the disease. The survey showed that, in the Brazilian case, tax incentives aimed at heating the economy and health replenishment are appropriate and necessary responses, such measures are supported by the Federal Constitution and the Fiscal Responsibility Law. Contributions: The main contribution of the work consists in recommending that extra-fiscal incentive policies be applied and evaluated in the light of the Brazilian normative framework.Universidade Estadual Paulista Júlio de Mesquita Filho-UNESPNOVA School of Law da Universidade NOVA LisboaPontifícia Universidade Católica de Campinas-PUCFaculdade IBMEC SP-Instituto Damásio de DireitoUniversidade Estadual Paulista Júlio de Mesquita Filho-UNESPUniversidade Estadual Paulista (Unesp)NOVA School of Law da Universidade NOVA LisboaPontifícia Universidade Católica de Campinas-PUCFaculdade IBMEC SP-Instituto Damásio de DireitoBarboza, Ricardo Augusto Bonotto [UNESP]Beraldo, Mariana PassosViolante, Ana FláviaKurihara, Maiumy Teresa2021-06-25T10:26:22Z2021-06-25T10:26:22Z2020-01-01info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/article653-677http://dx.doi.org/10.21902/revistajur.2316-753X.v5i62.5046Revista Juridica, v. 5, n. 62, p. 653-677, 2020.2316-753Xhttp://hdl.handle.net/11449/20608610.21902/revistajur.2316-753X.v5i62.50462-s2.0-85102942296Scopusreponame:Repositório Institucional da UNESPinstname:Universidade Estadual Paulista (UNESP)instacron:UNESPporRevista Juridicainfo:eu-repo/semantics/openAccess2021-10-22T20:56:13Zoai:repositorio.unesp.br:11449/206086Repositório InstitucionalPUBhttp://repositorio.unesp.br/oai/requestopendoar:29462021-10-22T20:56:13Repositório Institucional da UNESP - Universidade Estadual Paulista (UNESP)false |
dc.title.none.fl_str_mv |
Tax aids to supply public health deficiency and enable economic reheating in pandemia covid-19 Incentivos fiscais direcionados a suprir deficiência da saúde pública e impulsionar o reaquecimento econômico na pandemia covid-19 |
title |
Tax aids to supply public health deficiency and enable economic reheating in pandemia covid-19 |
spellingShingle |
Tax aids to supply public health deficiency and enable economic reheating in pandemia covid-19 Barboza, Ricardo Augusto Bonotto [UNESP] Covid-19 Economic recovery Extrafiscality Public health Tax aids |
title_short |
Tax aids to supply public health deficiency and enable economic reheating in pandemia covid-19 |
title_full |
Tax aids to supply public health deficiency and enable economic reheating in pandemia covid-19 |
title_fullStr |
Tax aids to supply public health deficiency and enable economic reheating in pandemia covid-19 |
title_full_unstemmed |
Tax aids to supply public health deficiency and enable economic reheating in pandemia covid-19 |
title_sort |
Tax aids to supply public health deficiency and enable economic reheating in pandemia covid-19 |
author |
Barboza, Ricardo Augusto Bonotto [UNESP] |
author_facet |
Barboza, Ricardo Augusto Bonotto [UNESP] Beraldo, Mariana Passos Violante, Ana Flávia Kurihara, Maiumy Teresa |
author_role |
author |
author2 |
Beraldo, Mariana Passos Violante, Ana Flávia Kurihara, Maiumy Teresa |
author2_role |
author author author |
dc.contributor.none.fl_str_mv |
Universidade Estadual Paulista (Unesp) NOVA School of Law da Universidade NOVA Lisboa Pontifícia Universidade Católica de Campinas-PUC Faculdade IBMEC SP-Instituto Damásio de Direito |
dc.contributor.author.fl_str_mv |
Barboza, Ricardo Augusto Bonotto [UNESP] Beraldo, Mariana Passos Violante, Ana Flávia Kurihara, Maiumy Teresa |
dc.subject.por.fl_str_mv |
Covid-19 Economic recovery Extrafiscality Public health Tax aids |
topic |
Covid-19 Economic recovery Extrafiscality Public health Tax aids |
description |
Objective: The paper analyzes the legal feasibility of granting possible tax incentives to face the pandemic. It seeks to assess whether said exempt measures are adequate in light of Brazilian constitutional and legal rules. Methodology: The present study uses the empirical and deductive method, through a quantitative approach; as for the procedure, it is a documentary research, through the revision of current doctrines and legislation, aiming to clarify the pertinence of interventionist policies in view of the characteristics of the national order. Results: It is concluded that urgent measures, in the most diverse areas, need immediate application to combat the progress and consequences of the disease. The survey showed that, in the Brazilian case, tax incentives aimed at heating the economy and health replenishment are appropriate and necessary responses, such measures are supported by the Federal Constitution and the Fiscal Responsibility Law. Contributions: The main contribution of the work consists in recommending that extra-fiscal incentive policies be applied and evaluated in the light of the Brazilian normative framework. |
publishDate |
2020 |
dc.date.none.fl_str_mv |
2020-01-01 2021-06-25T10:26:22Z 2021-06-25T10:26:22Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://dx.doi.org/10.21902/revistajur.2316-753X.v5i62.5046 Revista Juridica, v. 5, n. 62, p. 653-677, 2020. 2316-753X http://hdl.handle.net/11449/206086 10.21902/revistajur.2316-753X.v5i62.5046 2-s2.0-85102942296 |
url |
http://dx.doi.org/10.21902/revistajur.2316-753X.v5i62.5046 http://hdl.handle.net/11449/206086 |
identifier_str_mv |
Revista Juridica, v. 5, n. 62, p. 653-677, 2020. 2316-753X 10.21902/revistajur.2316-753X.v5i62.5046 2-s2.0-85102942296 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
Revista Juridica |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
653-677 |
dc.source.none.fl_str_mv |
Scopus reponame:Repositório Institucional da UNESP instname:Universidade Estadual Paulista (UNESP) instacron:UNESP |
instname_str |
Universidade Estadual Paulista (UNESP) |
instacron_str |
UNESP |
institution |
UNESP |
reponame_str |
Repositório Institucional da UNESP |
collection |
Repositório Institucional da UNESP |
repository.name.fl_str_mv |
Repositório Institucional da UNESP - Universidade Estadual Paulista (UNESP) |
repository.mail.fl_str_mv |
|
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1803046694771752960 |