Banca de QUALIFICAÇÃO: MATHEUS RABELLO FERNANDES LOPES

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : MATHEUS RABELLO FERNANDES LOPES
DATE: 10/05/2023
TIME: 15:00
LOCAL: Sala de Reuniões do PPGD
TITLE:

CONSEQUENTIALISM IN THE CREATION AND CONTROL OF TAX BENEFITS: LIMITS AND POSSIBILITIES IN THE LIGHT OF THE LAW AND ECONOMICS

KEY WORDS:

Consequentialism. Law and Economics. Tax benefits. Extrafiscality.

PAGES: 121
BIG AREA: Ciências Sociais Aplicadas
AREA: Direito
SUMMARY:

The present investigation aims to identify and critically analyze the limits and possibilities for the use of the consequentialist argument (through the Law and Economics focus) in Brazilian tax law, specifically as a basis for legislative activity (creation) and control of tax incentives. Through practical research of an applied nature, with a descriptive objective, qualitative approach and diagnostic research purpose, centered especially on the Law and Economics’ concepts, it was seen that: (i) for the creation of tax incentives there is greater margin for insertion of consequentialism, especially due to its political character and its role in favoring 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 previous financial studies imposed by the Fiscal Responsibility Law; and (ii) for the control of tax incentives, despite the limited scope of consequentialist action, there is a visible concern in arts. 20 and 21 of the recently amended LINDB, it being up to the control institutions, especially those of external control, to value 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.

COMMITTEE MEMBERS:
Presidente - 1687253 - ANDRE DE SOUZA DANTAS ELALI
Interno - 2222637 - ARTUR CORTEZ BONIFACIO
Interno - 1644691 - OTACILIO DOS SANTOS SILVEIRA NETO