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Incentivos Fiscais

Incentivos Fiscais


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About the Book

Incentivos fiscais caracterizam-se pela redução ou eliminação, seja ela direta ou indireta, do respectivo ônus tributário, advindo de lei ou normas específicas. Como parte de um conjunto de políticas econômicas tem por finalidade facilitar o aporte de verbas em uma área determinada, por meio da cobrança de menos impostos ou sua renuncia, objetivando ao aquecimento da economia da base territorial pretendida com capitais, principalmente, externos (municipais, estaduais, e, até mesmo estrangeiros). Inicialmente os incentivos fiscais surgiram para tratar de maneira especial a isenção e redução de Imposto de Renda para as empresas que pretendessem sim instalar ou manterem-se instalados na região nordeste de acordo com os artigos 13 e 14 da Lei n° 4.239/63. Ao longo da história tais incentivos foram manipulados a favor de outras causas, solidificando-se e tornando-se instrumento eficaz para a democracia. Neste trabalho será abordado desde o conceito de incentivos fiscais até as suas principais características e espécies, destacando-se as subvenções para implantação de empresa privada no ramo de alimentos orgânicos no Município do Cabo de Santo Agostinho por se tratar de elemento fundamental para o desenvolvimento da tese. O presente estudo tem como ponto central a aplicação dos incentivos fiscais para implantação de empresas privadas no ramo de alimentos orgânicos, e para que a condição em tela seja possível é de fundamental importância demonstrar que as empresas que trabalham com alimentos orgânicos ao receber os incentivos fiscais equiparam-se às empresas que não trabalham com esse tipo de gênero alimentício. A fim de fortalecer essa afirmação foi realizada uma abordagem histórica sobre os tipos empresariais, considerando-se todas as características que os envolvem com o intuito de tornar claro que ambos se encaixam em um mesmo conceito. Ao tratar desses assuntos a pretensão é demonstrar que com a aplicação de incentivos fiscais às empresas que trabalham com produtos orgânicos o Município poderá atrair novos investimentos, como abertura de novos comércios, novas fontes de tecnologia no plantio, na colheita, ocorrerão atração de novos consumidores visando melhor fonte de saúde, etc. Sob esse enfoque buscou-se posicionamentos na doutrina acerca do tema bem como jurisprudências dos tribunais superiores, sendo analisado de maneira minuciosa o teor das decisões.


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Product Details
  • ISBN-13: 9781706512363
  • Publisher: Independently Published
  • Publisher Imprint: Independently Published
  • Height: 235 mm
  • No of Pages: 32
  • Spine Width: 2 mm
  • Weight: 122 gr
  • ISBN-10: 1706512368
  • Publisher Date: 07 Nov 2019
  • Binding: Paperback
  • Language: Portuguese
  • Returnable: N
  • Sub Title: Subvenções para implantação de empresa privada de alimentos orgânicos no Município do Cabo de Santo Agostinho/PE
  • Width: 191 mm


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