Unfair tax competition: fiscal war between the Federation
DOI:
https://doi.org/10.5433/1980-511X.2008v3n2p55Keywords:
Federalismo fiscal, Guerra fiscal, Concorrência desleal, Uniformidade geográfica, Ações afirmativas, Políticas públicas de inclusão, Extrafiscalidade.Abstract
The fundamental objectives of the Brazilian Federal Republic eradication and marginalization of poverty and reducing social and regional inequalities (Art. 3, III and Art. 170, VII, CF / 88). It is intrinsic to the federal pact, housed in constitutional, political, administrative and financial autonomy of the member federation. In the exercise of its powers, can the federal, state and local governments offer incentives in the form of tax incentives in order to instigate the local economy and the socio-economic development (Art. 151, I, CF / 88). In Brazil, the possibility of state intervention is a constitutional proposal. Free enterprise remains a fundamental principle of economic order (Art. 1, IV, 170, CF / 88) and engages in interventional limit this activity. The intervention is always possible when there is the need to submit economic activities to constitutional rules (Art. 170, CF / 1988). Given this panorama, we discuss the possibility of granting tax incentives for the members of the federation to be used as instruments for the so-called "war tax" and, consequently, its constitutionality or not. Apart from this aspect brings to the fore the consequences of this intervention, if incentives in the economic field; among them to affect the constitutional legal-economic system, more specifically the disrespect to free competition.Downloads
Downloads
Published
How to Cite
Issue
Section
License
Os autores cedem à Revista do Direito Público, direitos exclusivos de primeira publicação, com o trabalho simultaneamente licenciado sob a Licença Atribuição-NãoComercial-CompartilhaIgual 4.0 Internacional. Esta licença permite que terceiros façam download e compartilhem os trabalhos em qualquer meio ou formato, desde que atribuam o devido crédito de autoria, mas sem que possam alterá-los de nenhuma forma ou utilizá-los para fins comerciais. Se você remixar, transformar ou desenvolver o material, não poderá distribuir o material modificado.