O fundo nacional de desenvolvimento regional como instrumento de compensação da extinção dos incentivos fiscais

Abstract

This study analyzes the National Regional Development Fund (FNDR) within the context of the tax reform enacted by Constitutional Amendment No. 132/2023, examining its role as a compensatory instrument for the extinction of state tax incentives on consumption. The analysis begins with a historical reconstruction of the Brazilian tax system and the use of tax incentives as public policy instruments aimed at regional development, highlighting the consolidation of tax competition and its economic, legal, and federative limitations. Subsequently, the study examines the foundations and legal structure of the tax reform, with emphasis on the adoption of the dual Value Added Tax model, normative centralization, destination-based taxation, and the prohibition of tax incentives related to the new consumption tax. Within this new constitutional framework, the creation of the FNDR is investigated as a structural and permanent regional policy mechanism, analyzing its objectives, resource allocation criteria, relationship with the State Participation Fund, and its role within the federative system. The research adopts a qualitative, descriptive-analytical methodology, based on bibliographic review, normative analysis, and the examination of empirical studies on previous regional policies. It concludes that the FNDR has significant potential to mitigate the impacts of the extinction of tax incentives and to contribute to the reduction of regional inequalities, provided that its implementation is guided by principles capable of overcoming historically observed limitations. Thus, the fund represents an opportunity to reorient Brazilian regional development policy, whose effectiveness will depend on the coherence between its institutional design and practical implementation.