Renúncias fiscais na perspectiva da tributação ótima

Abstract

This research presents a debate on public policies for tax benefits and incentives that result in forgoing revenue from the perspective of the Optimal Taxation Theory (TTO), based on the State of Goiás in the period from 2009 to 2020, especially on the credit granted. The debate starts from classic and contemporary conceptual foundations that permeate regional development, the State, the government and its representatives, public policies, as well as the different agents that impact and are impacted by them. The work also discusses the tax system in Brazil in relation to OECD countries, as well as the concepts, weaknesses and advances of tax policies, especially with the advent of the Fiscal Responsibility Law (LRF). It also deals with theories and possibilities for the application of the Optimal Taxation Theory (TTO) in Brazilian tax policies, aiming at greater efficiency and the search for an increasingly necessary balance between economic and socio-environmental interests. The analysis of a series of tax and economic data from Goiás in the 2009-2020 time frame was presented, starting from the volume of waivers of tax revenue compared to other economic and management indicators, from data collected on the transparency portal of Goiás. It was found that it was possible to bring social issues to the discussion of public tax management policies in a structured way, with the perspective of inclusion and social responsibility, based on the importance of a differentiated treatment of economic, physical and legal agents, their needs and possibilities. It is concluded that public tax policies, especially tax waiver, when inadequate, can be harmful to public accounts, the development of regions, the sustainability and competitiveness of territories, and that it is possible and urgent to move forward in a tax system with public policies of tax benefits allowing clarity, simplicity, modernity, security and transparency. Therefore, responding to the needs of public collection, the legal obligations, the undertakings that it has the duty to comply with, without, however, disregarding the basic premise of the waiver of public revenue, that the common good is greater than the revenue waived, balancing economic and social issues