Liberdade e Isonomia Tributária: análise de benefícios fiscais do ICMS sob a ótica do direito ao desenvolvimento humano.

Abstract

Whereas freedom can be explained by different dimensions - among which highlights transparency of acts of the State which they operate concessions of tax benefits and economic facilities - it was problematized over the rational consequence of inequalities municipal human development arising of the practice of granting tax benefits in value added tax (VAT), this tax represented in Brazil by tax on the circulation of goods and supply of services Interstate and intermunicipal transportation and communication (ICMS in portuguese). As a theoretical framework for the study it was used the dialogue between the theory of justice Rawls (2008) and the theory of the development of Sen (2000); perspective whereby it examined the enjoyment of tax incentives and benefits under the State of Goiás, while microsystem of the National Tax System. The brazilian legal system - having the legal system of STN as microsystem - was analyzed from Raz (2012), using the instrumental of systems theory, adapted to the legal and political systems. It was found correlations between economic growth - represented by the development of value added local - and fruition of benefits and tax incentives; however, there was a significant correlation between the proportional evolution of HDI-M and the volume of tax expenditures related to ICMS. It was concluded by some systemic inconsistencies in the dynamics of incentives and tax benefits in Goiás, when confronted with the assumptions of Article 3 of CRFB, such findings can be extrapolated to the tax law of the United Federation microsystems, pointing to the need for a tax reform.