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Previous issue date: 2014-07-28 / A presente investiga??o cient?fica se inicia com o reconhecimento da autoriza??o
concedida pelo Legislador Constituinte ao Estado para, relativizando a sua neutralidade
perante o setor privado, intervir no comportamento dos agentes econ?micos, atrav?s de
diferentes meios, dentre eles os incentivos e agravamentos fiscais, a fim de atingir os
objetivos e fundamentos da Constitui??o Federal, assim como concretizar os direitos e
garantias albergados tamb?m na Carta Maior. Demonstra, todavia, que esta interven??o
no setor privado possui o cond?o de gerar tanto reflexos salutares como perversos e
divorciados dos objetivos tra?ados pela Carta Magna e Acordos Multilaterais
internacionais e com base nisso ? que se justifica a pertin?ncia do estudo, vez que ?
urgente a necessidade de se efetuar uma an?lise aprofundada sobre o fen?meno da
interven??o estatal na Ordem Econ?mica, em face da abrang?ncia e import?ncia dos
seus impactos, tanto para a vida dos cidad?os, como para a manuten??o do pr?prio
Estado tal como ? estabelecido hodiernamente. Dessa premissa, a presente pesquisa
analisa a quest?o das pol?ticas p?blicas tribut?rias adotadas no pa?s, com foco na
quest?o dos incentivos fiscais, confrontando o seu uso com os princ?pios que regem a
Ordem Econ?mica e com os ditames trazidos por meio do Acordo Geral de Tarifas e
Com?rcio, (em ingl?s, GATT), analisando se tais foram respeitados ou se o Brasil
adotou medidas protecionistas injustificadas. Partindo desse contexto, a pesquisa do
tema exigiu a aproxima??o de diferentes ramos do direito, raz?o pela qual foi
desenvolvido atrav?s de pesquisas bibliogr?ficas em ?reas como direito constitucional,
direito econ?mico, direito tribut?rio, direito financeiro e an?lise econ?mica do direito. O
presente estudo verifica as motiva??es e objetivos que embasam as justificativas
adotadas para o uso dos incentivos fiscais, assim como os seus resultados, buscando
empiricamente responder se o seu uso ? razo?vel e se coaduna com os termos
consagrados na Carta Magna de 1988 e o GATT. A resposta para essa quest?o de
pesquisa ser? buscada por interm?dio de an?lise doutrin?ria, da jurisprud?ncia e de
casos concretos. Para tanto, o estudo se inicia com a evolu??o hist?rica da
extrafiscalidade, analisa os princ?pios que devem nortear o comportamento dos agentes
econ?micos. Posteriormente trata do regime jur?dico dos incentivos fiscais e os
resultados alcan?ados pelos casos concretos nos quais as pol?ticas tribut?rias com cunho
extrafiscal foram adotadas, a fim de demonstrar os desdobramentos positivos e
negativos oriundos da ado??o de tal modalidade de benef?cio. / This scientific investigation begins with the recognition of the authorization granted by
the Constitutional Legislator to the State for, relativizing its neutrality towards the
private sector, intervene in the behavior of economic agents, through different means,
including fiscal incentives and tax increases in order to achieve the objectives and
directives of the Federal Constitution, as well as achieve the rights and guarantees also
described in the Federal Constitution. Demonstrates, however, that this intervention in
the private sector has the power to generate both salutary reflections as perverse and
divorced goals from what was established by the Federal Constitution and Multilateral
Agreements and this is the basis that justifies the relevance of the study: because of the
urgency to provide a thorough analysis of the phenomenon of state intervention in the
Economic Order, given the importance of its impacts, both for citizens' lives, as well as
for the maintenance of the State established as it is nowadays. From this premise, this
research examines the issue of tax policies adopted in the country, focusing on tax
incentives, comparing its use with the principles of the Economic Order and the General
Agreement on Tariffs and Trade - GATT analyzing whether these have been respected
or if Brazil adopted unjustified protectionist measures. From this context, this research
approximated different branches of the law, developed through literature review in areas
such as constitutional law, economic law, tax law, financial law and law and economics.
This study verifies the motivations and objectives that underlie the adopted
justifications for the use of tax incentives, as well as its results, seeking to empirically
answer if its use is reasonable and consistent with the terms enshrined in the Federal
Constitution of 1988 and GATT. The answer to this research question will be sought
through doctrinal analysis, jurisprudence and hard cases. Thus, the study begins with the
historical evolution of extrafiscality, analyzes the principles that should guide the
behavior of economic agents. Subsequently analyzes the legal regime of tax incentives
and the results achieved by hard cases in which the tax policies with extrafiscal nature
were adopted in order to demonstrate the positive and negative consequences arising
from the adoption of this type of benefit
| Identifer | oai:union.ndltd.org:IBICT/oai:repositorio.ufrn.br:123456789/19959 |
| Date | 28 July 2014 |
| Creators | Matos, Luciana Montenegro |
| Contributors | 91560748400, http://lattes.cnpq.br/2208028933825556, Bonif?cio, Artur Cortez, 37925423404, http://lattes.cnpq.br/6950519368299462, Cavalcanti, Francisco de Queiroz Bezerra, 14253178472, http://lattes.cnpq.br/3955753736912728, Elali, Andr? de Souza Dantas |
| Publisher | Universidade Federal do Rio Grande do Norte, PROGRAMA DE P?S-GRADUA??O EM DIREITO, UFRN, Brasil |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Source | reponame:Repositório Institucional da UFRN, instname:Universidade Federal do Rio Grande do Norte, instacron:UFRN |
| Rights | info:eu-repo/semantics/openAccess |
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