O controle de legitimidade dos incentivos tributários: as faces do fomento na política fiscal

Abstract

Tax incentives are alternatives to actions or public policies made possible through public spending. They constitute a category of incentive to development. The state acts by the planning and incentive. The assertion of a measure of tax incentive as legitimate in a proceeding depends on the practical argumentation about what it intends to accomplish in the light of the order of values. The legitimacy is about regarding the acceptance of laws and state decisions or reflection about their moral correction toward values and legal principles. The notion of legitimacy control is nothing more than management, oversight, analysis and questioning on the outcome of this process. In this perspective, it assumes, in its democratic-deliberative form, a model concerned with the compatibility of the rule of law with popular sovereignty. The present study sought, and hopes to demonstrate, the characteristics of the tax incentives that make them peaceable within the budgetary, financial and tax perspectives. Emphasizing that legitimation depends on arguments that meet all these perspectives, and that legitimacy is not only connected to transparency, efficiency or tax equality, but is done in the dialogue on the satisfaction of the three levels.