Renúncia fical/incentivo fiscal de IPI no setor automotivo: 2008 a 2014
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Tipo
TCC
Data
2019-12
Autores
Mello, Rodrigo Prudente de
Orientador
Francisco, José Carlos
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Resumo
Este trabalho propõe-se a analisar as renúncias/incentivos fiscais de IPI, no setor automotivo, no período de 2008 a 2014, tendo em vista o caráter extrafiscal desse tributo. O objetivo da pesquisa consiste em averiguar se a escolha do setor automotivo como beneficiário dos incentivos implementados respeitou: i) o critério da seletividade em razão da essencialidade, ii) os princípios que regem a ordem econômica e iii) os recursos que pertencem aos Estados, Distrito Federal e Municípios. Para a realização do trabalho, além da revisão de literatura, foram levantados dados e informações acerca da indústria automotiva no Brasil, sobre os quais o autor se debruçou a fim de analisar a necessidade e adequação dos incentivos concedidos com os fundamentos, objetivos e princípios previstos na Constituição Federal.
O presente estudo é formado por 4 capítulos e a conclusão. O seu desenvolvimento consistiu numa pesquisa aplicada, por meio de análise de um caso concreto, com caráter exploratório e enfoque qualitativo, efetuado por meio de levantamento de dados e revisão bibliográfica.
O primeiro capítulo aborda a função do direito financeiro e tributário, as formas de intervenção econômica e os institutos da renúncia e incentivos fiscais. O segundo capítulo trata do IPI, de sua função extrafiscal, do critério da seletividade em razão essencialidade e da repartição das receitas tributárias. O terceiro capítulo preocupa-se com algumas características do setor automotivo no Brasil. O quarto capítulo examina se as reduções do IPI sobre os automóveis estão em conformidade com os princípios que regem a ordem econômica. Finalmente, constatou-se que os incentivos concedidos ao setor automotivo por meio da redução das alíquotas do IPI: i) não respeitaram o critério da seletividade em razão da essencialidade, ii) afetaram substancialmente as receitas que pertencem aos Estados, Distrito Federal e Municípios por intermédio da repartição das receitas tributárias e iii) violou os princípios que regem a ordem econômica.
This study proposes to analyze fiscal waivers/incentives of tax on industrialized products, in the automotive sector, from 2008 to 2014, considering the extrafiscal nature of this tribute. The objective of the research is to verify if the choice of the automotive sector as beneficiary of the implemented incentives respected: i) the selectivity criterion due to its essentiality, ii) the principles that govern the economic order and iii) the resources that belong to the states, federal district and municipalities. For the accomplishment of the work, besides the literature review, data and information about the automotive industry in Brazil were raised, at which the author looked in order to analyze the necessity and adequacy of the incentives granted with the fundamentals, objectives and principles foreseen in the Federal Constitution. The study consists of 4 chapters and the conclusion. Its development consisted of an applied research through the analysis of a concrete case, with exploratory character and qualitative approach, carried out through data collection and bibliographic review. The first chapter concerns the function of financial and tax law, the forms of economic intervention, and the institutes of renunciation and tax incentives. The second chapter covers the tax in industrialized products, its extrafiscal function, the criteria of selectivity due to essentiality, and the sharing of tax revenues. The third chapter is concerned with some characteristics of the automotive sector in Brazil. The fourth chapter examines whether reductions of tax on industrialized products on automobiles are in line with the principles governing the economic order. Finally, it was found that the incentives granted to the automotive sector by reducing the rates of tax on industrialized products: i) did not respect the selectivity criteria due to its essentiality; ii) substantially affected the amount that belongs to the States, Federal District and Municipalities through the sharing of tax revenues and iii) violated the principles governing the economic order.
This study proposes to analyze fiscal waivers/incentives of tax on industrialized products, in the automotive sector, from 2008 to 2014, considering the extrafiscal nature of this tribute. The objective of the research is to verify if the choice of the automotive sector as beneficiary of the implemented incentives respected: i) the selectivity criterion due to its essentiality, ii) the principles that govern the economic order and iii) the resources that belong to the states, federal district and municipalities. For the accomplishment of the work, besides the literature review, data and information about the automotive industry in Brazil were raised, at which the author looked in order to analyze the necessity and adequacy of the incentives granted with the fundamentals, objectives and principles foreseen in the Federal Constitution. The study consists of 4 chapters and the conclusion. Its development consisted of an applied research through the analysis of a concrete case, with exploratory character and qualitative approach, carried out through data collection and bibliographic review. The first chapter concerns the function of financial and tax law, the forms of economic intervention, and the institutes of renunciation and tax incentives. The second chapter covers the tax in industrialized products, its extrafiscal function, the criteria of selectivity due to essentiality, and the sharing of tax revenues. The third chapter is concerned with some characteristics of the automotive sector in Brazil. The fourth chapter examines whether reductions of tax on industrialized products on automobiles are in line with the principles governing the economic order. Finally, it was found that the incentives granted to the automotive sector by reducing the rates of tax on industrialized products: i) did not respect the selectivity criteria due to its essentiality; ii) substantially affected the amount that belongs to the States, Federal District and Municipalities through the sharing of tax revenues and iii) violated the principles governing the economic order.
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Palavras-chave
fiscal waiver , IPI , extrafiscality , selectivity and essentiality , tax revenue sharing , principles of the economic order , renúncia fiscal , extrafiscalidade , seletividade e essencialidade , repartição de receitas tributárias