O caráter extrafiscal das isenções: diferença de tratamento entre as micro e pequenas empresas e as empresas de grande porte

Abstract

This work will deal with the importance of the extrafiscal nature of the exemptions, as well as its oversight, so that fair taxation can be feasible. It will seek to address the difference in treatment between micro and small enterprises, and whether the exemptions actually contribute to this distinction. To do this, the concept and the legal nature of the exemptions, the extrafiscality, the analysis if there is in fact a differentiation between the business branches, the impact caused by the granting of tax exemptions, also referred to as revenue waiver, as well as a check on the effectiveness of extrafiscality as consideration of these tax exemptions. Considering the proposed objectives, the methodology will be critical-dialectical bibliography, conducting a tax analysis, fiscal, Of the Constitution of the Federative Republic of Brazil (BRAZIL, 1988), jurisprudence, doctrinal, and by surveying data from the Court ofAuditors of the Union, of the Internal Revenue Service, Of the Brazilian service to support Micro and small enterprises, and the Brazilian Mining Institute. It is based on the theoretical framework of neoconstitutionalism, considering that the Federal Constitution (BRAZIL, 1988) has a markedly social nature, with a view to achieving fundamental rights, So that taxation is justified as a means of executing social dictates through a collection that shows fair and efficient. The result obtained was that the existing means are not sufficient and effective for the supervision of tax waivers granted, incurring an absence of such fair taxation. However, it was found that the contribution brought by micro and small companies to the Brazilian socioeconomic scenario was positive.