Conexões entre Direito e Economia na criação e no controle de incentivos fiscais: ponderações sobre as atividades administrativa, legislativa e dos Tribunais de Contas
It’s observed an increasing adoption of arguments of a consequentialist nature in the legal debate, validating or not certain norms according to the results that are or aren’t obtained. This perspective, despite being checked by traditional concepts of positivist validity, finds support in an ent...
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Formato: | Dissertação |
Idioma: | pt_BR |
Publicado em: |
Universidade Federal do Rio Grande do Norte
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Endereço do item: | https://repositorio.ufrn.br/handle/123456789/54397 |
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Resumo: | It’s observed an increasing adoption of arguments of a consequentialist nature in the
legal debate, validating or not certain norms according to the results that are or aren’t
obtained. This perspective, despite being checked by traditional concepts of positivist
validity, finds support in an entire theory that has been built over the last century,
according to which law, including tax law, has the goal to serve the community and
provide maximum efficiency for the State in achieving its institutional objectives, always
aiming at the good of the community. In this context, there is a rapprochement between
law and economics, bringing economic concepts to legal analyzes capable of
improving the typical analysis made by jurists and politicians. Thus, the present work
aims to identify the limits of the legislative and administrative activity that grants fiscal
incentives and of the control activity carried out by the Courts of Auditors over such
benefits, in order to debate the approximation of the economy, especially through the
bias of the law and economics, in these two activities as an instrument to improve the
efficiency of the Public Administration and to better achieve the State's purposes.
Through an applied, practical, descriptive, comparative and bibliographical research,
it was concluded: (i) for the creation of tax incentives there is great scope for the
insertion of consequentialism, especially due to its political character and its role of
striving for the constitutional objectives of the economic order and the solution of
market failures, highlighting as central the limitations inherent to the conceptualization
and constitutionality of extrafiscality, as well as the previous financial-budgetary
studies provided for by the Fiscal Responsibility Law; and (ii) for the control of tax
incentives, there is a great approximation with the economy, visible both in the
Constitution and in articles 20 and 21 of the recently amended LINDB, leaving it to the
control institutions, such as the Courts of Auditors, to care for the healthy maintenance
of the economic sphere, either through formal analysis through legality, or through the
material study represented by pillars such as economy and efficiency. |
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