INCENTIVOS FISCAIS COMO INSTRUMENTO DE POLÍTICAS PÚBLICAS

Abstract

This paper presents taxes as the main source of financing for state functions, and the analysis is guided by the need to reconcile tax collection, legal certainty, and tax justice, in strict compliance with constitutional tax principles such as legality, anteriority, equality, and contributory capacity. Tax incentives are understood as extra-fiscal mechanisms of revenue waiver used by the State to induce economic, social, and regional development.The granting of these incentives is analyzed in light of fiscal responsibility, pursuant to Complementary Law No. 101/2000, which requires the estimation of fiscal impact and the adoption of compensatory measures. Additionally, the paper examines the jurisprudence of the Federal Supreme Court (STF) on the subject, highlighting the unconstitutionality of the so-called “fiscal war” without prior approval by the National Council for Fiscal Policy (CONFAZ), as well as the importance of compliance with the Fiscal Responsibility Law. It is concluded that tax incentives are legitimate tools for economic induction; however, their constitutional purpose of promoting development is only achieved when they are planned, evaluated, and granted with transparency and responsibility, ensuring federal balance and fiscal sustainability.