ICMS e seu uso como política de benefício e incentivo fiscal : irregularidade na concessão dos convênios estaduais

Abstract

The Tax on Operations related to the Circulation of Goods and the Provision of Interstate and Intermunicipal Transport and Communication Services (ICMS), was attributed by the Federal Constitution as of state competence. With the argument of exercising their autonomy, the States began to use this tax in search of a warm local economy by granting benefits and tax incentives indiscriminately and without due deliberation with other states, as required by the Constitution, with the attract private investment for development. This paper aims to present to analyze the criteria that the current federal legislation sets for the granting of benefits and tax incentives by the states. Using a bibliographic study and legislation on the subject, welcoming the structure of the hypothetical-deductive method, present the effects that this policy of tax benefits and incentives can generate and possible solutions. Therefore, it is concluded that the autonomy of the federated entities does not mean freedom, but rather to govern by their own laws under the Federal Constitution, so it is necessary to review the current policy regarding the criteria for granting tax benefits, so that there is no This policy has been eroded, and despite its apparent mismanagement, it is nonetheless important to the state economy.