A concessão de benefícios fiscais no estado de São Paulo à luz do princípio da legalidade e do consequencialismo decisório na administração pública
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Tipo
TCC
Data de publicação
2021-06
Periódico
Citações (Scopus)
Autores
Vanin, Carmen Leite
Orientador
Matsushita, Mariana Barboza Baeta Neves
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Resumo
O presente trabalho busca realizar um paralelo com o consequencialismo judicial para
verificar se Governo do Estado de São Paulo se vale do consequencialismo decisório para
pautar sua preferência ao utilizar Decretos ao invés de Leis para concessão de benefícios
fiscais. Para desenvolvimento da hipótese, dividiu-se o estudo em partes. Na primeira,
conceituou-se o princípio da legalidade, apresentaram-se os aspectos históricos e a veiculação
de benefícios fiscais a lei, seja através da Constituição Federal, Estadual ou da recente decisão
em sede controle concentrado (ADIN 5929) julgada pelo Supremo Tribunal Federal. Ainda,
como parte inicial do trabalho, demonstrou-se, que nos anos de 2017, 2018 e 2019, no âmbito
do julgamento das Contas do Governador do Estado de São Paulo, competência atribuída ao
Tribunal de Contas do Estado de São Paulo, vem sendo constatado que o Estado de São Paulo
concede benefícios fiscais por Decretos e não por leis, em flagrante desrespeito ao
ordenamento jurídico posto. Assim, na segunda parte do trabalho, apresentaram-se os
conceitos de Consequencialismo Judicial para realização de um paralelo com as decisões que
vem sendo adotadas pela Administração Pública em São Paulo. Buscou-se então demonstrar
que os motivos determinantes para elaboração de estratégias normativas inovadoras pelo
Estado Paulista possam ser norteados pela Guerra Fiscal entre Estados e pela teoria de
Shugart e Carey, sem, porém, se esgotar nestas hipóteses teóricas.
The present work pursuits to perform a parallel between consequentialism in judicial decisions to analyze whether the State of São Paulo Government uses consequentialism in public administration to guide its preference when using Decrees instead of Laws to concede tax benefits. To develop the hypotheses, the study was divided into parts. In the first, the principle of legality was conceptualized, the historical aspects and the obligatoriness to concede tax benefits using the law were presented, either through the Federal Constitution, State Constitution or the Direct Unconstitutionality Action No. 5929 recently judged by the Supreme Federal Court. Still, as an initial part of the work, it was demonstrated that in the years 2017, 2018 and 2019, within the scope of the judgment of the São Paulo State Governor's Accounts, as a competence attributed to the São Paulo State external control, it has been found that the State of São Paulo grants tax benefits by Decrees and not by laws, in direct disrespect of the legal order. Thus, in the second part of the work, the concepts of judicial consequentialism were presented to develop a parallel with the decisions that have been adopted by the public administration in São Paulo. It was then sought to demonstrate that the determinant motives for the elaboration of innovative normative strategies by the State of São Paulo can be oriented by the Fiscal War between states and by the theory of Shugart and Carey, without, however, being restricted in these theorical hypotheses.
The present work pursuits to perform a parallel between consequentialism in judicial decisions to analyze whether the State of São Paulo Government uses consequentialism in public administration to guide its preference when using Decrees instead of Laws to concede tax benefits. To develop the hypotheses, the study was divided into parts. In the first, the principle of legality was conceptualized, the historical aspects and the obligatoriness to concede tax benefits using the law were presented, either through the Federal Constitution, State Constitution or the Direct Unconstitutionality Action No. 5929 recently judged by the Supreme Federal Court. Still, as an initial part of the work, it was demonstrated that in the years 2017, 2018 and 2019, within the scope of the judgment of the São Paulo State Governor's Accounts, as a competence attributed to the São Paulo State external control, it has been found that the State of São Paulo grants tax benefits by Decrees and not by laws, in direct disrespect of the legal order. Thus, in the second part of the work, the concepts of judicial consequentialism were presented to develop a parallel with the decisions that have been adopted by the public administration in São Paulo. It was then sought to demonstrate that the determinant motives for the elaboration of innovative normative strategies by the State of São Paulo can be oriented by the Fiscal War between states and by the theory of Shugart and Carey, without, however, being restricted in these theorical hypotheses.
Descrição
Palavras-chave
princípio da legalidade , consequencialismo decisório , administração pública , principle of legality , consequentialism , public administration