Controle de concessões das isenções fiscais para viabilizar a tributação justa

Abstract

This article will deal with the importance of the control of concessions of tax exemptions for the feasibility of a fair taxation. Exemptions granted to companies as an extra-fiscal policy will be analyzed. Normative control is one of the most used to avoid arbitrariness in the concession, in order to prevent public revenue from being impacted and to bring the Federation entity into a budget deficit. However, normative control has not proved sufficient and member states are suffering from economic crises, which compromise the guarantee of basic rights, such as health, education and public safety, in a true condition of abandonment. The fiscal, fiscal, Constitution of the Federative Republic of Brazil legislation of 1988, doctrine and data collection of the reports of the State Accounts Courts, the State Public Prosecutor's Office and the State Public Treasury were analyzed. Considering the research objectives, this research has a descriptive methodology by data collection for a normative, jurisprudential analysis and documentary interpretation of the crisis of the States of Rio de Janeiro, Minas Gerais and Rio Grande do Sul, demonstrating the importance of the control of the tax exemptions, as well as a critical dialectical methodology in that a critical analysis of the effectiveness of current means of control will be made. It will be guided by the deductive procedure, because it intuits that the normative control and agreement of the CONFAZ are not enough and other controls are necessary for greater effectiveness of concession of tax exemptions. It is based on the theoretical framework of neoconstitutionalism, considering the importance of value judgments in the implementation of a fair taxation.