Resumo

NELSON, Rocco Antonio Rangel Rosso. Question of Tax Incentives on the Federal Republic of Brazil. Rev. Fac. Der. [online]. 2018, n.45, pp.206-234. ISSN 0797-8316.  https://doi.org/10.22187/rfd2018n45a5.

When studying the complex regulatory taxin Brazilis facinga legal loophole, in regard to the legal framework and the very concept of tax incentives. Research on screen, making use of amethod of qualitativeanalysis, usingthe methods ofhypothetical-deductive approach of descriptive and analytical character, is the bottom line offer some basicassumptions about the normativedesign of the tax incentives, come to recognize the correct use of this formof state interventionin the economy, canfoster the development ofrights asculture, education, health, environmental sustainability, regional development, among other constitutional provisions.

Palavras-chave : Tax incentives; Tax relief; Standard inductor; Extrafiscality.

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