IsenÃÃo tributÃria: crise de paradigma do federalismo fiscal cooperativo / Tax Exemptions: crisis of the cooperative fiscal federalism paradigm

AUTOR(ES)

Gustavo de Paiva Gadelha

DATA DE PUBLICAÇÃO

2006

RESUMO

In the process of State formatting, it becomes valuable the question about power centralization / decentralization, characterizing the federalism by the unit-diversity. Its most current composition extols an harmonic and cooperative coexistence among the federated members in the search of the own federationâs interests. Moreover, itâs from the federalismâs essence to assure to their members the necessary financial autonomy to the self-government, rendered through the exercise of the competenceâs partition and of the tax income, constituting, therefore, the fiscal federalism. Although such forecast-prediction, in Brazil, the federated members started to verify that such structure wasnât shown enough to the state machineâs support. Thus, with a fallacious objective of fomenting the economical development, they started to institute fiscal incentives, exonerating taxpayers. It became growing the tax exemptions concession, that started to characterize a double insult to the cooperative federalism: for the contempt the recipients of tax income partition, beneficiaries with the constitutional transfer of income; and, for the implementation of the economicalfinancial collision for more resources, establishing a new and atypical competitive federalism, constantly evidenced by the practices of "fiscal war." This ethos behavioural, beyond representing an insult to the cooperative federal pact, represents irrational individual posture, since, long-term, the obtained results are harmful to the collectivity and the individuality of the federation. Therefore, taking the teachings from the Theory of Games and Rational Choice, the cooperation emerges as rational measure to the communion of the federation global interests

ASSUNTO(S)

incentivos fiscais direito publico tax exemptions federalismo cooperativo coperative federalism isenÃÃo tributÃria fiscal incentives

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