Transação tributária como política pública e a importância do gasto tributário como critério de controle

Abstract

This article proposes an analysis of the tax transaction programs as public policy, focusing on the need to submit them to the budget system of tax expenditure in order to enable its control. The analysis is conducted from a review of the national doctrine and the examination of the applicable legislation. At first, the transaction is presented as a public policy tool to achieve extra-fiscal goals. Following to that, the system of tax expenditure in Brazil and the importance of its adoption as criteria for controlling the tax transaction programs are presented. Finally, it can be concluded that the tax expenses associated with the tax transaction programs become the cost of the taxpayers’ inequality, which can be compared with the results obtained in order to build a perspective on their efficiency in achieving the desired objectives.