Estado, mercado e tributação: normas tributárias indutoras e seus reflexos socioeconômicos sobre o subsetor da construção civil de edificações residenciais.

Abstract

objectives authorizing state intervention on economic domain, linked to the Growth Acceleration Plan (PAC) 1 and 2, was editing more often tax rules hit the construction sector. In this vein, this dissertation analyzes the interventionist aspect of the state of the construction sector in order to discuss whether the edited tax rules have the power to induce the behavior of economic agents subsector of residential buildings and what their socioeconomic consequences. The work we used the inductive approach and adopted methodological procedures based on bibliographic research and collection of secondary information, making use of direct documentation of research technique, analyzing the contents of documents made available by autonomous entities and federal agencies. After tracing the theoretical framework, defining concepts and evaluate the economic and social principles that guided the current National Housing Policy (NHP), leaning to the study of the tax rule of law, its classification and identifying elements of an inducer tax law, in order to provide the reader with greater mastery of the subject, the work critically assessed whether the tax rules created in the midst of PNH induce the behavior of economic agents and served as aid instruments in the promotion of social rights, especially the right to housing. And we came to the conclusion that the tax rules introduced amid the current PNH induced behavior of the sub-sector economic agents construction of residential buildings, helping to generate jobs, wealth distribution and promotion of the right to housing, maximizing socioeconomic effects of the current PNH.