A Concorrência Fiscal como Op??o na Indu??o ao Desenvolvimento Econ?mico

摘要

The state option about economic interference could be a very bad choice. On the other hand, no regulation by the state in the economy would lead to undesirable results. Finding the balance between economic freedom and state intervention is the best way for innovation and development. However, this intervention can sometimes result in market distortions. In a country of continental proportions and undeniable economic and social diversity among the states be able to adjust the balance in interference is a need for public manager. Looking for to attract more private investment, the states should use inducers instruments, such as the granting of tax benefits. In Brazil, the Constitution assigned to state governments the tax authority to legislate and raise their own taxes, but this freedom sometimes comes up against the so-called federal pact, the argument to protect the harmonious development of the whole country. This paper seeks to demonstrate that the competition is also possible in the public sector, carrying the premises of the market model.