Extrafiscalidade: controle e efeitos no âmbito socioeconômico brasileiro
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Tipo
TCC
Data de publicação
2019-11
Periódico
Citações (Scopus)
Autores
Fernandes, Letícia Liz Bortolato
Orientador
Fiorin, Rangel Perrucci
Título da Revista
ISSN da Revista
Título de Volume
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Resumo
O presente trabalhou buscou analisar o tributo extrafiscal, em especial os ditames constitucionais para sua validade e controle, como também buscou indicar os possíveis efeitos da norma tributária indutora em casos determinados e relacionados ao meio ambiente e de inovação. Houve uma análise mais ampla quanto aos efeitos da tributação extrafiscal no âmbito concorrencial de mercado.
A Constituição Federal de 1988 prevê e incentiva a intervenção pelo Poder Público tanto no meio social quanto econômico, a fim de que o Estado consiga atingir objetivos indicados no texto constitucional, o que permitiria alterar positivamente os cenários mencionados. Tendo o desafio de desenvolver a economia e viabilizar a justiça social, observados os direitos e garantias fundamentais e a nova ordem econômica e social desenhada pelo constituinte, o ente estatal se utiliza do tributo extrafiscal para estimular e desestimular certo comportamento ou situação indesejada.
Nesse sentido, instrumentaliza a extrafiscalidade por meio de incentivos fiscais para a proteção do meio ambiente (isenção do ITR para as áreas de reserva legal) e no desenvolvimento tecnológico e de pesquisa (CIDE-Tecnologia).
O uso das normas tributárias indutoras deve sofrer rigoroso controle, uma vez que, aplicados de modo inadequado com efeito confiscatório e divergente do fim constitucional que lhe vincula, expressa em atrativo pecuniário para o Fisco e sobrepeso fiscal ao contribuinte.
Os meios de defesa contra eventuais abusos e ilegalidade são os direitos e garantias fundamentais, os princípios constitucionais tributários, como também aqueles aplicados no Direito Concorrencial.
The present work aimed to analyze the extrafiscal tax, especially the constitutional dictates for its validity and control, as well as to indicate the possible effects of the inducing tax norm in certain cases related to the environment and innovation. There was a broader analysis of the effects of extrafiscal taxation on market competition. The Federal Constitution of 1988 foresees and encourages intervention by the Government in both social and economic environments, so that the State can achieve objectives indicated in the constitutional text, which would allow positively altering the scenarios mentioned. Having the challenge of developing the economy and making social justice viable, observing the fundamental rights and guarantees and the new economic and social order designed by the constituent, the state entity uses the extrafiscal tax to stimulate and discourage certain unwanted behavior or situation. In this sense, it instrumentalizes extrafiscality through tax incentives for environmental protection (exemption from ITR for legal reserve areas) and technological and research development (CIDE-Tecnologia). The use of inductive tax rules must be strictly controlled, since, improperly applied with confiscatory effect and diverging from the constitutional purpose that binds it, expressed in pecuniary appeal to the tax authorities and tax overweight to the taxpayer. The means of defense against possible abuses and illegality are fundamental rights and guarantees, constitutional tax principles, as well as those applied in competition law.
The present work aimed to analyze the extrafiscal tax, especially the constitutional dictates for its validity and control, as well as to indicate the possible effects of the inducing tax norm in certain cases related to the environment and innovation. There was a broader analysis of the effects of extrafiscal taxation on market competition. The Federal Constitution of 1988 foresees and encourages intervention by the Government in both social and economic environments, so that the State can achieve objectives indicated in the constitutional text, which would allow positively altering the scenarios mentioned. Having the challenge of developing the economy and making social justice viable, observing the fundamental rights and guarantees and the new economic and social order designed by the constituent, the state entity uses the extrafiscal tax to stimulate and discourage certain unwanted behavior or situation. In this sense, it instrumentalizes extrafiscality through tax incentives for environmental protection (exemption from ITR for legal reserve areas) and technological and research development (CIDE-Tecnologia). The use of inductive tax rules must be strictly controlled, since, improperly applied with confiscatory effect and diverging from the constitutional purpose that binds it, expressed in pecuniary appeal to the tax authorities and tax overweight to the taxpayer. The means of defense against possible abuses and illegality are fundamental rights and guarantees, constitutional tax principles, as well as those applied in competition law.
Descrição
Palavras-chave
tax law , extrafiscality , state interventionism , control , effects , direito tributário , extrafiscalidade , intervencionismo estatal , controle , efeitos