Isenções tributárias e desenvolvimento regional nas zonas de processamento de exportação

Abstract

It exposes the issue of the influence of international trade for the development of a country. It makes a statement of the guiding paradigms of Brazilian foreign policy, through the analysis of the influence of Brazilian trade policy. It is shown the stimulative function of the tax policies and its relation to the functions of the Contemporary State, especially in what concerns the intervention in the economy of a country. Such intervention is then directly related to the way the Constitution of 1988 treats the issue of regional inequalities in Brazil. Thus, exposes the various constitutional provisions calling for the reduction of regional inequalities, in order to demonstrate the applicability of these norms and its compliance with the Export Processing Zones (EPZ’S) promoted by Law 11.508/2007. Analyzes the Brazilian federation, characterizing it up to the present, in which the regions, although they are not considered federal entities, maintain a high level of influence, particularly in what concerns the policy of distribution of tax revenues. It analyzes the regional tensions in brazilian federation, with statements about the "tax war", a kind of competition between states related to the scope of attracting investment through tariff reductions and exemptions. Asks whether the implementation of the EPZ’s do not contribute to the worsening of the “tax war”. Compares the ways of granting tax incentives in the United States and Europe, by comparing these experiences with the Brazilian model of tax incentives. After the exposure of the tax incentives’ issue, considers the limitations to be imposed upon the State at the time of granting the incentives, in order to avoid the permission of undue privileges. Thus, performs an analysis grounded by the perspective of the ability-to-pay principle. Finally, it is given particular attention to tax incentives granted by Law 11.508/2007, which establish the EPZ’s. Identifies the major tax incentives granted by law, namely, the tax exemption, suspension and assignment of a zero rate, which are properly characterized. It also takes exposes that EPZ’s do not appear as an isolated initiative, given the existence of many special customs regimes and customs procedures in special areas.