A extrafiscalidade e os seus reflexos para a atividade empresarial e para o poder Público na perspectiva do setor automotivo

Resumo

The purpose of the present research is to contribute to the practical study of the non-fiscal purpose tax law from a Brazilian tax perspective, with focus on the non-fiscal purpose tax laws that were introduced by the Public Sector in the context of the automotive segment, for the period from 2009 until October, 2017. More specifically, the objective of the research is restricted to the analysis of the level of effectiveness of the non-fiscal purpose tax laws that supported the decrease of the IPI in the automotive sector, for the period under analysis. Initially, the non-fiscal purpose tax law institute was comprehended with the support of the historic of the economic theories of intervention, and, as from this point on, the institute was studied in the context of its legal-tax aspects, types, instruments of control and approach in the comparative law. Subsequently, the research was centralized in the study of the relevance of the automotive sector in the development of the Brazilian economy, since the beginning of the last century. Finally, the reflexes and the level of the effectiveness of the non-fiscal purpose tax laws in the context of the automotive sector were evaluated. The relevance of the theme and the hypothesis of research were proved along the text, with the conclusion that the non-fiscal purpose tax laws did not reach, in its totality, for the case under analysis, the effects desired by the Public Sector - and expected by the taxpayers.

Ficha do documento

Tipo

Dissertação

Ano

2018

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso restrito

Identificador

oai:repositorio.fgv.br:10438/22058

Temas

Gestão PúblicaFinanças PúblicasDesenvolvimento Econômico

Palavras-chave

Tax lawNon-fiscal purpose tax lawAutomotive segmentState intervention and non-fiscal purpose tax lawTypes of non-fiscal purpose tax lawDireito tributárioExtrafiscalidadeSetor automotivoIPIExtafiscalidade e intervenção no EstadoDireitoIndústria automobilísticaImpostos - IsençãoIncentivos fiscaisPolítica tributáriaDireito tributário - Brasil