As discussed in our previous article , benefits of a tax and fiscal nature can be divided into indirect tax charges, tax benefits and credit and financial benefits .
A fiscal benefit or subsidy is a current transfer or effective expenditure by the federal government to balance interest or prices or to meet debt obligations arising from the balance of treasury obligations .
We cite the economic benefits as examples of investment support schemes and interest equalization for the sugar and alcohol industry support schemes, as well as price guarantees and support schemes for price equalization of agricultural commodities , commoditization of agricultural products and low-income class electricity consumers. subsidy .
Our aim is to draw attention to the use of this financial instrument as a Transportation Email List means of implementing economic policy by intervening in the economic sphere . However, one should not forget that, due to the high value of these charges or exemptions , as the case may be, the need and obligation to conduct in-depth studies must always be emphasized when preparing measures, implementing them - there is attention to their dynamics of governance during their validity period and to assessing their efficiency and effectiveness in achieving the desired results.
some time now I have been working on classifying the formulation and evaluation of economic policy as a systematization and facilitation of governance processes , legal control , fiscal transparency, legal security and good public administration in the broad sense . Way.
In , total federal exemptions amounted to an estimated R$ billion , of which R$ million corresponded to these credits and financial benefits and the remainder to indirect tax expenditures. In , the value of these benefits amounted to billion reais .
In today's article we would like to look at one of the economic policies that exploits the technology of clear economic benefits in the budget through price equalization . This is the social electricity tariff, stipulated by Law No. , of yr , supplemented by Law No. , yr , and regulated by Decree No. , yr .
Basically, the measure features a discount on the electricity prices charged by distributors to energy consumers in the low-income residential category .
However, first of all it is worth remembering that in our economic constitutional order, the supply of electrical energy and related services is a responsibility of the Federal Union , in the form of public services . In other words , as Eros Roberto Grau often reminds us , in our constitutional charter we can talk about economic activity in the broadest sense , including what people need supply and production of goods and economic utilities .
According to the social factors characterizing each society , part of this activity in a broad sense is directed towards the state, which is now responsible for providing these activities to society according to its own legal system, based on the concept of public services . An activity crucial to achieving social cohesion and interdependence . The state, or anyone acting on its behalf , promotes the interests of society through the provision of public services .
At this point, in addition to the idea of the obligation to achieve social cohesion and benefits, something developed by León Duguit , Ruy Sierne Lima and Eros Grau , it is also important to remember that our economic order does not only adapt to the de facto socio-economic situation, it seeks to structurally transform our country, pursuing extraordinary goals .
We have real goals aimed at changing the fabric of society , depending on the choice of the legislators of the Constitution . Art . Article is the representative article of this concept. “ Article and the following constitute the basic goals of the Federal Republic of Brazil – to create a free, fair and supportive society – to guarantee national development – to eradicate poverty and marginalization , to reduce Social and regional inequalities – promoting the interests of all without prejudice or any other form of discrimination based on origin, race, gender , color , age ”.
It ’s about choosing the basis of a republic . There is no room here for those who prefer to think unfettered about imported legal principles to impose their ideological or professional interests . The Republic of Brazil is committed to the development of national laws and regulations in the economic, social and cultural aspects and provides for the overcoming of regional and social inequalities.
Providing public services at different prices to low-income families is a healthy redistribution measure that can implement the above-mentioned constitutional provisions .