<?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>S2301-06652024000201205</article-id>
<article-id pub-id-type="doi">10.22187/rfd2024n58a6</article-id>
<title-group>
<article-title xml:lang="pt"><![CDATA[Gastos tributários: por uma autonomia conceitual em relação a renúncia de receitas e benefícios tributários]]></article-title>
<article-title xml:lang="es"><![CDATA[Gastos tributarios: por la autonomía conceptual en relación con la renuncia a ingresos y beneficios tributarios]]></article-title>
<article-title xml:lang="en"><![CDATA[Tax expenditure: for conceptual autonomy in relation to the concepts of revenue waiver and tax benefits]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Pinheiro]]></surname>
<given-names><![CDATA[Hendrick]]></given-names>
</name>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidade Federal do Rio de Janeiro Universidade de São Paulo Direito Financeiro e Legislação Tributária]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Brazil</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>00</month>
<year>2024</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>00</month>
<year>2024</year>
</pub-date>
<numero>58</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.edu.uy/scielo.php?script=sci_arttext&amp;pid=S2301-06652024000201205&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.edu.uy/scielo.php?script=sci_abstract&amp;pid=S2301-06652024000201205&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.edu.uy/scielo.php?script=sci_pdf&amp;pid=S2301-06652024000201205&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="pt"><p><![CDATA[Resumo: Artigo que propõe uma conceituação autônoma de gastos tributários em relação aos conceitos de renúncia de receitas e benefícios tributários no ordenamento jurídico brasileiro. No primeiro tópico, identifica as ambiguidades presentes em trabalhos brasileiros que utilizam a expressão &#8220;gastos tributários&#8221;, os quais, em alguns casos, aproximam-na de renúncia de receitas e, em outros, de benefícios tributários. No segundo tópico conceitua gastos tributários como técnica econômica para estimar custos públicos. O terceiro tópico analisa a figura da renúncia de receitas como modalidade de impacto orçamentário, com especial atenção ao papel do Demonstrativo de Gastos Tributários que acompanha da Lei Orçamentária Anual. O último tópico é dedicado a figura dos benefícios tributários como objeto de quantificação econômica e avaliação do impacto orçamentário e analisa a relação entre gastos tributários, isenções técnicas e imunidades constitucionais. Conclui que os gastos tributários são uma técnica econômica que pode ser utilizada para estimar o custo de benefícios tributários independentemente de sua natureza jurídica, promovendo transparência dessas informações fiscais. O trabalho é uma pesquisa qualitativa, pós-positivista, de caráter exploratório-descritivo, realizada a partir da análise de trabalhos acadêmicos brasileiros e estrangeiros, legislação brasileira, decisões e documentos administrativos brasileiros.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract: Article proposing an autonomous conceptualization of tax expenditures in relation to the concepts of revenue waiver and tax benefits in the Brazilian legal system. The first topic identifies ambiguities present in Brazilian scientific works in law that use the term "tax expenditures," which, in some cases, approach it as revenue waiver and, in others, as tax benefits. The second topic conceptualizes tax expenditures as an economic technique for estimating public costs. The third topic analyzes the figure of revenue waiver as a form of budgetary impact, with special attention to the role of the Tax Expenditure Statement accompanying the Annual Budget Law. The last topic is dedicated to tax benefits as objects of economic quantification and assessment of budgetary impact and analyzes the relationship between tax expenditures, technical exemptions, and constitutional immunities. It concludes that tax expenditures are an economic technique that can be used to estimate the cost of tax benefits regardless of their legal nature, promoting transparency of this fiscal information. The work is a qualitative, post-positivist research of an exploratory-descriptive nature, conducted through the analysis of Brazilian and foreign academic works, Brazilian legislation, decisions, and administrative documents.]]></p></abstract>
<abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen: Artículo que propone una conceptualización autónoma de los gastos tributarios en relación con los conceptos de renuncia de ingresos y beneficios fiscales en el ordenamiento jurídico brasileño. En el primer punto, se identifican las ambigüedades presentes en trabajos brasileños que utilizan la expresión "gastos tributarios", los cuales, en algunos casos, la aproximan a la renuncia de ingresos y, en otros, a los beneficios fiscales. En el segundo punto, se conceptualizan los gastos tributarios como técnica económica para estimar costos públicos. El tercer punto analiza la figura de la renuncia de ingresos como modalidad de impacto presupuestario, con especial atención al papel del Demostrativo de Gastos Tributarios que acompaña a la Ley de Presupuesto Anual. El último punto está dedicado a los beneficios fiscales como objeto de cuantificación económica y evaluación del impacto presupuestario y analiza la relación entre gastos tributarios, exenciones técnicas e inmunidades constitucionales. Concluye que los gastos tributarios son una técnica económica que puede ser utilizada para estimar el costo de los beneficios fiscales independientemente de su naturaleza jurídica, promoviendo la transparencia de esta información fiscal. El trabajo es una investigación cualitativa, post-positivista, de carácter exploratorio-descriptivo, realizada a partir del análisis de trabajos académicos brasileños y extranjeros, legislación brasileña, decisiones y documentos administrativos brasileños.]]></p></abstract>
<kwd-group>
<kwd lng="pt"><![CDATA[política fiscal]]></kwd>
<kwd lng="pt"><![CDATA[transparência]]></kwd>
<kwd lng="pt"><![CDATA[benefícios fiscais]]></kwd>
<kwd lng="pt"><![CDATA[gastos tributários]]></kwd>
<kwd lng="pt"><![CDATA[incentivos tributários]]></kwd>
<kwd lng="en"><![CDATA[fiscal policy]]></kwd>
<kwd lng="en"><![CDATA[transparency]]></kwd>
<kwd lng="en"><![CDATA[fiscal benetfits]]></kwd>
<kwd lng="en"><![CDATA[tax expenditures]]></kwd>
<kwd lng="en"><![CDATA[tax incentives]]></kwd>
<kwd lng="es"><![CDATA[a política fiscal]]></kwd>
<kwd lng="es"><![CDATA[transparencia]]></kwd>
<kwd lng="es"><![CDATA[beneficios fiscales]]></kwd>
<kwd lng="es"><![CDATA[gastos tributarios]]></kwd>
<kwd lng="es"><![CDATA[incentivos fiscales]]></kwd>
</kwd-group>
</article-meta>
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