Análise de políticas públicas regulatórias sobre incentivo fiscal às empresas e o privilégio do credor fiscal no processo de recuperação judicial e falência

Abstract

The present study aimed to analyze regulatory public policies regarding fiscal incentives for companies and the privileges granted to tax creditors in the processes of judicial recovery and bankruptcy. Through a qualitative and documentary approach, the interactions between these policies and financial restructuring processes were examined, considering legal, economic, and social aspects. The research highlighted the importance of a detailed analysis of relevant laws and regulations, such as the Bankruptcy Law and its recent amendments, to understand how such policies affect the viability and success of companies in crisis. In reviewing the literature on the subject, fundamental concepts of judicial recovery, bankruptcy, and the role of the tax creditor in these processes were explored.