Incentivos fiscais de ICMS e o princípio da livre concorrência

Abstract

The purpose of this dissertation is to analyze ICMS tax incentives and their relationship with the principle of free competition. The scope of the work, in itself, aims to conduct a study of the science of law on the granting of these tax instruments that allow the state entity to regulate the economy to achieve objectives that were determined in its plans of government. The analysis of this tax function and its relation with a vector principle of economic order (free competition) are necessary to understand the importance of tax law in the economic sphere and how the Constitution aims to give a better quality of life to its citizens. In order to do so, it will be studied the extra-fiscal nature of the tax, the fiscal incentive modalities that the government uses and the meaning and scope given to the principle of free competition as a form of free initiative. Finally, in order to demonstrate how a tax incentive may lead to a breach of this constitutional principle, the dissertation will analyze concrete cases brought to CADE and a hypothetical case of ICMS tax incentive granted by the State of Alagoas, which show how incentives influence the competition between economic agents and how the legal order is governed in relation to them.