Transparência e controle dos incentivos fiscais concedidos mediante contrapartidas com a finalidade de desenvolvimento socioeconômico regional

Abstract

The Federal Constitution provides for the Brazilian State to induce the equitable social and economic development of its territories, being able to use the institution of tax incentives for companies in a costly way, that is, through counterparts to achieve this objective. Therefore, these counterparts link the tax incentive and at the same time represent indirect government spending in the form of waived tax revenue. This article aims to find out how to improve external control and encourage social control in monitoring tax revenue waivers granted to private companies through counterparts for regional development. The applied method was the deductive one with legislative and bibliographical research of national and international authors. One comes to the conclusion that, among other measures, it is necessary to strengthen transparency with the availability of individualized information by companies benefiting from counterparts, deadlines, monitoring of goals by the responsible bodies, etc. All in a simple, open and accessible way to external and social control.