Município e incentivos fiscais

Abstract

The discussion of tax incentives is not new in the legal world, especially for the tax law. However, in the country, eventually gaining more impact at the moment, in view of the entities of the federation, particularly the municipalities, they increasingly seek alternatives to promote certain activities and local development. The federal state along the Brazilian constitutional history went through periods of greater or lesser centralization, where the municipalities have experienced changes in their autonomy, but most often very dependent on the advent of the Union Constitution of 1988 was to promote greater decentralization in the planning and implementation of government policies, the municipalities have gained greater autonomy (political, administrative and financial) and over time, particularly since the enactment of subsequent constitutional amendments, has gained greater powers. The division of tasks and responsibilities between the entities of the federation, in conjunction with an imbalance on the revenue available, just creating a crisis in fiscal federalism. Increasingly, public policies are collected Cities and increasingly fail revenue. With the aim of promoting local development, with increasing economic activity and attraction of businesses to the area and thus, enabling the implementation of public policies for the population, many municipalities make use of incentives, including tax on these. The research aims at examining the role of tax incentives under the Municipalities, analyzing the feasibility and process of granting, and limitations facing the legal and economic structure of the country.