Legitimação e controle dos incentivos fiscais: proposta de uma teoria democrática da desoneração fiscal

Abstract

This research aims at studying the tax benefits according to a democratic perspective, in order to meet the social needs. Even though community is not directly involved in the fiscal relationship, it is, or should have been, the genuine recipient of taxes and tax benefits which promote the constitutionally established objectives. The chosen concept of democracy was the one which conceives it as a system of government whose decisions are subject to control by the citizens. Among the criteria which can be used to control tax incentives granting decisions, equality was the elected one, so those decisions that promote equality between individuals should be considered democratic, the so called social justice. Apart from the obedience to the traditional criteria, tax incentives should be guided by criteria directly related to the goals and objectives pursued. Thereafter, the emphasis must be put on providing justification to the tax benefits, the prior exposure of the desired outcomes and deadlines to be met, the periodic need for demonstration of the advances (or setbacks) observed for the citizens monitoring, as well as the imposition of specific conditions to the recipients of the tax benefits. As for the constitutional objectives to be promoted, they should aim to benefit the whole community, such as environmental preservation, cultural promotion, fostering national development, alongside other objectives.