Conexões entre Direito e Economia na criação e no controle de incentivos fiscais: ponderações sobre as atividades administrativa, legislativa e dos Tribunais de Contas

• Ano de defesa: 2023
• Autor(a) principal: Lopes, Matheus Rabello Fernandes
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Federal do Rio Grande do Norte; Brasil; UFRN; PROGRAMA DE PÓS-GRADUAÇÃO EM DIREITO
• Palavras-chave em Português: Criação de incentivos fiscais; Controle de incentivos fiscais; Extrafiscalidade; Análise econômica do direito; CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
• Link de acesso: https://repositorio.ufrn.br/handle/123456789/54397

It’s observed an increasing adoption of arguments of a consequentialist nature in the legal debate, validating or not certain norms according to the results that are or aren’t obtained. This perspective, despite being checked by traditional concepts of positivist validity, finds support in an entire theory that has been built over the last century, according to which law, including tax law, has the goal to serve the community and provide maximum efficiency for the State in achieving its institutional objectives, always aiming at the good of the community. In this context, there is a rapprochement between law and economics, bringing economic concepts to legal analyzes capable of improving the typical analysis made by jurists and politicians. Thus, the present work aims to identify the limits of the legislative and administrative activity that grants fiscal incentives and of the control activity carried out by the Courts of Auditors over such benefits, in order to debate the approximation of the economy, especially through the bias of the law and economics, in these two activities as an instrument to improve the efficiency of the Public Administration and to better achieve the State's purposes. Through an applied, practical, descriptive, comparative and bibliographical research, it was concluded: (i) for the creation of tax incentives there is great scope for the insertion of consequentialism, especially due to its political character and its role of striving for the constitutional objectives of the economic order and the solution of market failures, highlighting as central the limitations inherent to the conceptualization and constitutionality of extrafiscality, as well as the previous financial-budgetary studies provided for by the Fiscal Responsibility Law; and (ii) for the control of tax incentives, there is a great approximation with the economy, visible both in the Constitution and in articles 20 and 21 of the recently amended LINDB, leaving it to the control institutions, such as the Courts of Auditors, to care for the healthy maintenance of the economic sphere, either through formal analysis through legality, or through the material study represented by pillars such as economy and efficiency.