Programa de Pós-Graduação em Direito e Desenvolvimento na Amazônia - PPGDDA/ICJ

URI Permanente desta comunidadehttps://repositorio.ufpa.br/handle/2011/16118

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Agora exibindo 1 - 2 de 2

Acesso aberto (Open Access)
Fragilidade na transparência e desigualdade na política de incentivos fiscais no estado do Pará: um estudo de caso voltado ao desenvolvimento regional no Marajó, sob o prisma da empregabilidade e pobreza da população
(Universidade Federal do Pará, 2023-05-23) VENDRAMIN, Silaine Karine; SILVA, Maria Stela Campos da; http://lattes.cnpq.br/6127087703635751
Considering that Marajó has historical inequalities among the other regions of the State of Pará, this research seeks to know whether the concession and follow-up procedures, by the Fiscal Incentive Policy Commission, dispensed to companies in Marajó, from the publication of Decree nº 579/2020, meet the requirements of the legislation and generate positive effects on the development of the Marajoara region, through an improvement in employability and poverty rates. The applied method is the deductive one with documentary and bibliographical research, and case studies. In addition, a diagnosis was made with the companies that had concessions approved, during March/2020 and December/2021, for the analysis of the proportionality between the benefit granted and the “social and economic gain” received by the State. For the analysis of employability data and the population's poverty level, information from the Ministry of Labor and Employment (MTE) and CadÚnico were used. The research led to a propositional diagnosis for the improvement of the development of the Marajó RI and of the Fiscal Incentive Policy of the State of Pará.
Acesso aberto (Open Access)
Regime tributário diferenciado (rtd) do ICMS no Pará: um diagnóstico à luz da constituição financeira no contexto da guerra fiscal
(Universidade Federal do Pará, 2023-08-23) MESQUITA, Patrick Bezerra; OLIVEIRA, Fabrício Vasconcelos de
This dissertation aims to clarify to what extent the tax benefits embodied in the ICMS Differentiated Tax Regime (RTD) in the State of Pará meet the legal requirements of the Financial Constitution and the Fiscal Responsibility Law in the context of the fiscal war. The topic is important, given that the RTD, despite appearing as the largest revenue waiver instrument in the State of Pará, has been the target of disputes regarding its ability to generate valid legal effects. To conclude this study, we sought to reveal the legal nature of the RTD, exposing its modalities that result in revenue waivers. It was argued that the RTD was used as an instrument of action and reaction in the context of the ICMS tax war. The work promoted the content exposition of the norms of the Financial Constitution, with the aim of extracting the constitutional regime of the State's financial activity, which imposes a series of requirements, limits and assumptions on the power to “detribute”. Having established the normative parameters of validity and control of tax benefits, we then set out to promote a diagnosis of the legality of the Differentiated Tax Regime, especially in the points relating to the requirements of the principle of specific legality, the dictates of the need for prior agreement interfederation of ICMS tax benefits, respect for what is also provided for by the State Constitution, and topics concerning the estimation of the amounts involved as a waiver of RTD revenue, its procedures, transparency and evaluation of results. By way of conclusion, weaknesses and inadequacies are identified in the creation, concession and management of RTDs, notwithstanding the recognition that there have been recent advances, with overcoming some legal problems, but persistence of others, which are subject to course correction . The research was based on the deductive method, with qualitative and exploratory research based on a bibliographical review and analysis of legal and administrative documents, especially procedures for creating RTDs whose access was possible via request for information.The work was also equipped with jurisprudential research, focusing on the decisions of the Federal Supreme Court concerning the matter.

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