Banca de DEFESA: José Leite dos Santos Neto

Uma banca de DEFESA de DOUTORADO foi cadastrada pelo programa.
STUDENT : José Leite dos Santos Neto
DATE: 25/07/2025
TIME: 14:00
LOCAL: https://meet.google.com/ztv-hggh-knu
TITLE:

THE COMPETITIVE FUNCTION OF TAXES

KEY WORDS:

functions of taxation; inductive tax rules; taxation and competition; tax neutrality; tax principles; abuse of economic power

PAGES: 326
BIG AREA: Ciências Sociais Aplicadas
AREA: Direito
SUMMARY:

This thesis was based on the diagnosis of deficiencies in the legal treatment of the relationship between taxation and competition in Brazil. In the context of competition law, the SBDC is self-restrained in addressing the problem, while in the context of tax law there is a gap in theoretical and normative systematization in the treatment of the matter. As a rule, the legal problem is unduly reduced to some regulation of art. 146-A of the Constitution of the Republic of Brazil. By reviewing the functions of taxation in classical authors of tax philosophy (collection function, (re)distributive function and regulatory function), an analysis of fiscal and extra-fiscal tax rules was carried out. These, in particular, were worked on in their various classifications, especially the inductive rules. By verifying whether these can have as their objective the induction of competition, this thesis evolved to propose a new legal category: the competitive function of the tax, manifested by the competitive tax rule. This, in turn, is based on its three structuring principles: free competition, equality and tax neutrality. As an expression of the tax's competitive function, competition tax rules are a specific type of inductive tax rule and are operationalized by the proportional action and in practical concordance of these three principles, inducing positive or negative behaviours of economic agents. These rules have the extra-fiscal objective of protecting competition. In terms of effectiveness, they have two manifestations: in negative effectiveness, they seek to maintain a minimum level of tax neutrality and prevent taxation from causing deviations in competition; in positive effectiveness, they aim to create, reestablish, promote or correct viable competition. The theoretical rearrangement conceived by the thesis results in new normative concepts. In terms of applications with negative effectiveness, a non facere is imposed on the three Powers (Executive, Legislative and Judiciary) so that they preserve satisfactory competitive conditions in the exercise of their functions, for example, in the review of tax benefits or tax decisions that unbalance competition. In terms of positive applications, the State must use taxes to improve seriously imperfect competitive conditions, such as monopolies or oligopolies. In a practical way, the thesis also demonstrates that proving competitive deviations of tax funds does not require the sophistication of competition law institutes. Methodologically, the research process was divided into two parts. In the first part, the research was theoretical and exploratory in nature, seeking, inductively, to identify, among the characteristics of the extra-fiscal rules of the inductive type, what is specific about the competitive tax rules. In a second part, the research became empirical and qualitative, carrying out a case study in a legal proceeding where, combined with three econometric tools: (i) Two-Way Fixed Effects (TWFE); (ii) structural break model; and (iii) differences-in-differences (DiD), it was shown that an economic gain of the tax type correlates significantly with an increase in the economic agent's participation in the market.

COMMITTEE MEMBERS:
Externo à Instituição - JOSÉ MARIA ARRUDA DE ANDRADE - USP
Interno - 1647920 - ARGEMIRO CARDOSO MOREIRA MARTINS
Externo à Instituição - JOSE LEVI MELLO DO AMARAL JUNIOR - USP
Interno - 6136043 - MARCUS FARO DE CASTRO
Presidente - 1647964 - VALCIR GASSEN