<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2301-0665</journal-id>
<journal-title><![CDATA[Revista de la Facultad de Derecho]]></journal-title>
<abbrev-journal-title><![CDATA[Rev. Fac. Der.]]></abbrev-journal-title>
<issn>2301-0665</issn>
<publisher>
<publisher-name><![CDATA[Facultad de Derecho. Universidad de la República.]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2301-06652018000200206</article-id>
<article-id pub-id-type="doi">10.22187/rfd2018n45a5</article-id>
<title-group>
<article-title xml:lang="pt"><![CDATA[Da questão dos incentivos fiscais na republica federativa do Brasil]]></article-title>
<article-title xml:lang="en"><![CDATA[Question of Tax Incentives on the Federal Republic of Brazil]]></article-title>
<article-title xml:lang="es"><![CDATA[De la cuestión de los incentivos fiscales en la Republica Federativa del Brasil]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Nelson]]></surname>
<given-names><![CDATA[Rocco Antonio Rangel Rosso]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidade Federal do Rio Grande do Norte  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Brasil</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>11</month>
<year>2018</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>11</month>
<year>2018</year>
</pub-date>
<numero>45</numero>
<fpage>206</fpage>
<lpage>234</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.edu.uy/scielo.php?script=sci_arttext&amp;pid=S2301-06652018000200206&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.edu.uy/scielo.php?script=sci_abstract&amp;pid=S2301-06652018000200206&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.edu.uy/scielo.php?script=sci_pdf&amp;pid=S2301-06652018000200206&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="pt"><p><![CDATA[Resumo: Quando do estudo do plexo normativo tributário, no Brasil, depara-se com uma lacuna jurídica, no que tange ao enquadramento e ao próprio conceito jurídico de incentivo fiscal. A pesquisa em tela, fazendo uso de uma metodologia de análise qualitativa, usando-se os métodos de abordagem hipotético-dedutivos de caráter descritivo e analítico, tem por linha de fundo ofertar algumas premissas basilares sobre a configuração normativa dos incentivos fiscais, vindo a reconhecer que o correto uso dessa forma de intervenção do Estado na economia, pode fomentar o desenvolvimento de direitos como da cultura, educação, saúde, sustentabilidade ambiental, desenvolvimento regional, dentre outros ditames constitucionais.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract: 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.]]></p></abstract>
<abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen: En el estudio del plexo normativo tributario, en Brasil, se encuentra una laguna jurídica, en lo que refiere al encuadramiento y al propio concepto jurídico de incentivo fiscal. La investigación que se presenta, haciendo uso de una metodología de análisis cualitativo y los métodos de enfoque hipotético-deductivos de carácter descriptivo y analítico, tiene por línea de fondo ofrecer algunas premisas basilares sobre la configuración normativa de los incentivos fiscales, reconociendo que el correcto uso de esa forma de intervención del Estado en la economía, puede fomentar el desarrollo de derechos como la cultura, la educación, la salud, la sostenibilidad ambiental, el desarrollo regional, entre otros dictámenes constitucionales.]]></p></abstract>
<kwd-group>
<kwd lng="pt"><![CDATA[Incentivos fiscais]]></kwd>
<kwd lng="pt"><![CDATA[Desoneração tributária]]></kwd>
<kwd lng="pt"><![CDATA[Norma indutora]]></kwd>
<kwd lng="pt"><![CDATA[Extrafiscalidade]]></kwd>
<kwd lng="en"><![CDATA[Tax incentives]]></kwd>
<kwd lng="en"><![CDATA[Tax relief]]></kwd>
<kwd lng="en"><![CDATA[Standard inductor]]></kwd>
<kwd lng="en"><![CDATA[Extrafiscality]]></kwd>
<kwd lng="es"><![CDATA[incentivos fiscales]]></kwd>
<kwd lng="es"><![CDATA[desgravación fiscal]]></kwd>
<kwd lng="es"><![CDATA[inductor estándar]]></kwd>
<kwd lng="es"><![CDATA[extrafiscalidad]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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