Incentivos fiscais e moralidade tributária: a legitimidade na concessão e no controle.

Abstract

Tax benefits are an important instrument for the accomplishment of governmental objectives. However, there are many concerns regarding the caotic situation of tax benefits in Brazil. The lack of control and the weak criteria regarding incentives put pressure on the public budget imbalance. An ally of this lack of control is the formalist approach adopted by the Brazilian courts. In this situation, two questions arise. The first one relates to the limits to grant tax benefits, and the second question is about the legal possibility of judicial control, and in which landmarks this control should take place. This research aims to study the issue of tax incentives based on tax morality, which is understood as the axiological vector that should govern taxation, both in tax imposition and in fiscal exemption. Based on the hypothesis that taxation detached from the constitutional parameters that inform tax morality compromises the achievement of the fundamental objectives of the Federative Republic of Brazil, this research seeks to discuss a new system of control and concession of tax benefits.