Políticas tributárias indutoras do desenvolvimento socioeconômico: estudo de eficácia à luz do projeto de criação da Zona Franca do Semiárido nordestino

Abstract

The study of tax induction linked to the creation of a Free Zone in the semi-arid is part of the context of the objective of reducing regional and social inequalities in Brazil, provided for in Article 3, item III, of the Federal Constitution, using tax law as a mechanism for the effectiveness of this desiderate. This dissertation analyzes this reality, in order to consider the characteristics that should be the tax policies that induce regional socioeconomic development. Therefore, the text consists of exploratory research, using as a bibliographic basis, through study and review of laws, normative acts, jurisprudence and specific literature on the subject, in order to critically evaluate the existing realities, using as theoretical framework authors related to the thematic areas of taxation and development, such as Gilberto Bercovici, Celso Furtado, Luís Eduardo Schoueri, Rosa Oliveira Pontes Braga and Maria Luiza Pereira de Alencar Mayer Feitosa. The theme is addressed in five chapters, which initially portray the specific objectives, starting from the delimitation of concepts inherent to the approach, through the meaning and applicability of public policies resulting from inducing tax norms. Next, the concept of extrafiscality in the Brazilian legal system, its requirements and role in the search for national socioeconomic development, is brought to the text, considering the need for revenue waiver; then, based on the legislative proposal for the creation of the Semi-arid Free Zone, the problem is configured in the context of the chosen region, with an approach to its possible socioeconomic impacts; at the end, an analysis of legal efficacy is produced, considered the federative pact, to conclude, in view of the proposed questions, by the relevance of pec no. 19/2011 for the purposes of promoting the socio-regional development of the semi-arid northeast.