A guerra fiscal decorrente da isenção de IPTU para empresas instaladas no distrito industrial do município de Juiz de Fora

Abstract

This monograph is intended to demonstrate the discrepancy regarding the granting of exemption from property tax (Tax on the Land Property and Territorial Urbana) in Juiz de Fora city, which results in a tax war between states and municipalities in order to attract investment their localities, leading to suppression of the rights of the minority of the population that is in economic vulnerability and greater difficulties for small and medium-sized enterprises, which do not receive incentives. What motivated his achievement was the enactment of the Municipal Law 12,464 / 12, which grants tax benefits to companies setting up in the Industrial District of the City and all the expenses, borne by public funds, made to provide adequate infrastructure for these investors whereas citizens and small entrepreneurs, the remaining tax burden caused by the increase in rates of the municipality competence taxes. Thus, this study aims to demonstrate the importance of monitoring the actions of political representatives as well as demonstrating the benefits that these large companies provide the Juiz de Fora not outweigh the losses. Its importance is revealed to be a current issue and the consequences that may generate the public coffers and in economic relations taxpayers.