A proposição legislativa e a estimativa de impacto: uma limitação para a concessão dos benefícios fiscais

Abstract

The aim of this paper is to discuss a significant limit on the establishment of fiscal benefits, namely: legislative proposals must present an estimate of the budgetary and financial impact of the measures that represent fiscal renunciation. Such restriction was necessary to ensure prudence, accountability and transparency on the spending decisions of public resources, which contemplate the norms that enhances the creation or expansion of tax exemptions, as the State, by resigning to collect the tax, totally or partially, gives up revenue that finances other public policies. The study concludes that, since 2016, there was a constitutionalization of the aforementioned requirement with the addition of art. 113 of the ADCT that due to its clarity and importance should be honored with maximum force. Presently, the idea of fiscal responsibility occupies a special position within the framework of constitutional values and contributes to the transparency and democratic aspects of the Brazilian legislative works. It is also argued that in a deliberative democracy, the requirement of public reasoning and prior presentation of the estimate of budgetary and financial impact even reaches the decision to change the tax rates when it is made exclusively by the Executive Branch. Finally, the parliamentary initiative on tax matters is discussed, as well as the difficulties it faces in presenting measures that result in the renunciation of tax revenues, given the informational asymmetry and the lack of effective institutional instruments to of the legislative proposal.