为区域社会经济发展目的而给予的税收优惠的透明度和控制

IF 0.4 Q4 PUBLIC ADMINISTRATION
S. Vendramin
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引用次数: 0

摘要

《联邦宪法》规定巴西国家在其领土上促进公平的社会和经济发展,能够以代价高昂的方式,即通过对应方,利用对公司的税收优惠制度来实现这一目标。因此,这些对应物与税收激励联系在一起,同时也代表了以税收减免形式出现的间接政府支出。本文旨在探讨如何完善外部控制,鼓励社会控制,以监督通过区域发展对口企业给予的税收减免。应用的方法是演绎法,结合国内外作者的立法和文献研究。人们得出的结论是,除其他措施外,有必要加强透明度,使受益于对应对象、最后期限、负责机构对目标的监测等的公司提供个性化信息。所有这些都以一种简单、开放和可访问的方式接受外部和社会控制。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Transparência e controle dos incentivos fiscais concedidos mediante contrapartidas com a finalidade de desenvolvimento socioeconômico regional
The Federal Constitution provides for the Brazilian State to induce the equitable social and economic development of its territories, being able to use the institution of tax incentives for companies in a costly way, that is, through counterparts to achieve this objective. Therefore, these counterparts link the tax incentive and at the same time represent indirect government spending in the form of waived tax revenue. This article aims to find out how to improve external control and encourage social control in monitoring tax revenue waivers granted to private companies through counterparts for regional development. The applied method was the deductive one with legislative and bibliographical research of national and international authors. One comes to the conclusion that, among other measures, it is necessary to strengthen transparency with the availability of individualized information by companies benefiting from counterparts, deadlines, monitoring of goals by the responsible bodies, etc. All in a simple, open and accessible way to external and social control.
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来源期刊
Revista do Servico Publico
Revista do Servico Publico PUBLIC ADMINISTRATION-
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