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Previous issue date: 2008-05-30 / Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior / The Federal Constitution states that the reduction of social and regional inequalities is one of the goals to be achieved by the Brasilian State. The economic constitution states
that the national economy must be developed so as to achieve, amongst other objectives, the reduction of those inequalities. In this paper, we aim to demonstrate the duty,
imposed by the Constitution to the State, of acting in the national economy so as to promote the achievement of the constitutional goals, among wich we highlight the
reduction of inequalities. One of the instruments that can be used by the State to achieve this objective is its fiscal policy. It is also an aim in this paper to demonstrate that inducing tax norms can be used by the State, because it can encourage the economic agents to bring about the reduction of social and regional inequalities. Therefore, after bibliographic and jurisprudential research, we conclude that the duty, imposed to the State, of acting in the national economy so as to promote the achievement of the constitutional goals exists. We also conclude that this acting must be planed and constant, because the consequences are slow and that, within the limits of the constitution, the inducing tax norms can be an instrument for the State in order to reduct the social and regional inequalities / A Constitui??o Federal determinou ser a redu??o das desigualdades sociais e regionais um dos objetivos a serem efetivados pelo Estado brasileiro. No T?tulo referente ? ordem
econ?mica, temos que a economia nacional deve ser desenvolvida tendo por fim, dentre outros, a redu??o das desigualdades. Este estudo tem por fim demonstrar o dever,
constitucionalmente imposto ao Estado, de atuar no desenvolvimento econ?mico nacional, de forma a promover a realiza??o dos objetivos constitucionais, dentre os
quais destacamos a redu??o das desigualdades. Dentre os caminhos existentes para tal atua??o, encontra-se a tributa??o, sendo tamb?m objetivo deste trabalho a demonstra??o de que normas tribut?rias indutoras podem ser um instrumento utilizado pelo Estado, uma vez que estas possuem o poder de induzir a ado??o de comportamentos, pelos agentes econ?micos, mais favor?veis ? redu??o das desigualdades. Dessa forma, atrav?s de pesquisa bibliogr?fica e jurisprudencial, conclu?mos pelo dever de atua??o estatal na
economia de forma a concretizar os objetivos constitucionais. Conclu?mos tamb?m que essa atua??o deve ser planejada e constante, uma vez que os resultados s?o paulatinos e
que as normas tribut?rias indutoras, dentro dos limites constitucionalmente previstos, podem ser um instrumento utiliz?vel pelo Estado para a redu??o das desigualdades
sociais e regionais
| Identifer | oai:union.ndltd.org:IBICT/oai:repositorio.ufrn.br:123456789/13883 |
| Date | 30 May 2008 |
| Creators | Cabral, Indhira de Almeida |
| Contributors | CPF:93693320410, http://lattes.cnpq.br/5120480321290362, Mendon?a, Fabiano Andr? de Souza, CPF:94196834434, http://lattes.cnpq.br/3456431841933671, Cavalcanti, Francisco de Queiroz Bezerra, CPF:14253178472, http://lattes.cnpq.br/3955753736912728, Fran?a, Vladimir da Rocha |
| Publisher | Universidade Federal do Rio Grande do Norte, Programa de P?s-Gradua??o em Direito, UFRN, BR, Constitui??o e Garantias de Direitos |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Format | application/pdf |
| 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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