Transparência e acesso à informação de dados relativos a incentivos fiscais

Desafios históricos e avanços recentes

Abstract

This article aims to understand the main challenges and advances to the transparency of information on tax incentives, including at the level of beneficiary taxpayers. Initially, theoretical references referring to public policies, extrafiscality, fiscal incentives and tax expenditure are presented; then, it discusses the main challenges to transparency in this matter, mainly individual data at the level of taxpayers in this matter; and, finally, the main normative and legislative advances are discussed, with the potential to increase the level of transparency regarding that information and data, both to the control bodies and to society in general. The hypotheses discussed are: a) the main obstacles to transparency in this matter are the lack of a uniform methodology for calculating the tax expenditure between the different federated entities and the interpretation that individualized information at taxpayer level on tax incentives enjoyed by them are protected by fiscal secrecy; b) with regard to the obstacle to fiscal secrecy, recent and important normative and legislative advances were made to allow greater transparency in this matter. Both hypotheses are confirmed at the end of the article. Both hypotheses are confirmed at the end of the article. The hypothetical-deductive research method is used, based on bibliographic research, literature review, data from requests for access to information with public bodies and consultation of legislation about subject matter.