Controle dos incentivos fiscais de ICMS no estado de Goiás: um estudo de caso múltiplo das instituições de controle interno e externo nos âmbitos da atuação, transparência e articulação
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2022-06-17
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Universidade Federal de Goiás
Resumo
The present work stems from theoretical and empirical research (multiple case study) with the objective of carrying out a diagnosis of the performance of 3 (three) institutions in Goiás (CGE/GO, TCE/GO and ALE/GO) in terms of internal control and external tax incentives and waiver of ICMS revenues, in the indicative period from 2014 to 2019, as well as developing forecasts for incremental improvements in the transparency and effectiveness of the respective control. The research can be classified as legal-descriptive, legal-propositional and, occasionally, legal-comparative, as well as exploratory in the theoretical part. For the evaluation of these institutions, 3 (three) criteria are considered, pillars of a constitutionally adequate control, namely, the effective exercise of the respective attributions in this matter; the access of the aforementioned institutions to information and data necessary for audits, inspections and other inspection work; and the existence of inter-institutional articulation between these institutions. In the context of the main approach methodology, the Case Study, the hypothetical-deductive method was used as support for the testing of phenomena and propositions; and, as instruments, bibliographic, jurisprudential and literature review, regulatory analysis (especially federal and state standards), collection of primary data through interviews with participants from selected institutions, collection of secondary data made available in active transparency or upon request access to information formulated by the author with public bodies and private entities and document analysis. It also used, as a starting point, the author's perceptions arising from the experience as one of the prosecutors who advised the CPI on Tax Incentives of ALE/GO between 2019 and 2020. importance of its evaluation; the Law and Public Policy Approach (DPP) applied to tax incentives; the understanding of fiscal incentives as public expenditure and as a subsidy/encouragement, based on the notion of extrafiscality; the 3 (three) pillars for a constitutionally adequate control of tax incentives and waiver of ICMS revenue previously presented and that can be summarized in the trinomial performance, information/transparency and articulation, in addition to considerations about the design of each program and type of incentive ICMS tax in the State of Goiás, based on the state of the art of legal discussions on the subject. The main results found are the late (and incipient, in many aspects) supervisory action by the controlling institutions, although it is possible to say that there have been some advances, especially from 2019; the institutions' difficulty in accessing information and data, notably at the taxpayer/beneficiary level, due to the imposition of tax secrecy, as well as the lack of transparency on part of the control actions developed; and a very incipient articulation between the institutions in this matter, especially until 2018. The main propositional conclusions of the study point to the need to strengthen the controlling institutions regarding the aforementioned pillars and, mainly, to increase transparency in this matter, including so that the civil society itself can exercise a role of control and pressure for state responsiveness in this matter.
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Políticas públicas , Incentivos fiscais , Renúncia de receitas , ICMS , Instituições controladoras , Atuação institucional , Transparência , Articulação interinstitucional , Controlling Institutions , Tax breaks , Tax expenditure , ICMS , Public policy , Institutional action , Transparency , Interinstitutional articulation
Citação
LOLLI, E. H. Controle dos incentivos fiscais de ICMS no estado de Goiás: um estudo de caso múltiplo das instituições de controle interno e externo nos âmbitos da atuação, transparência e articulação. 2022. 473 f. Dissertação (Mestrado em Direito e Políticas Públicas) - Universidade Federal de Goiás, Goiânia, 2022.