Banca de DEFESA: Marcos Daniel Colares Barrocas

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : Marcos Daniel Colares Barrocas
DATE: 25/09/2023
TIME: 10:00
LOCAL: https://teams.live.com/meet/9375249198012?p=kl62Gxx1SkYLFoiE
TITLE:

"THE TAX MATRIX OF ICMS IN THE FEDERAL DISTRICT: AN ANALYSIS ON THE ENJOYMENT OF FUNDAMENTAL RIGHTS ARISING FROM THE INCENTIVE POLICY OF THE EMPREGA-DF PROGRAM"

KEY WORDS:

Fiscal Incentives, ICMS, EMPREGA-DF Program, Public Policy, Juseconômica.

PAGES: 75
BIG AREA: Ciências Sociais Aplicadas
AREA: Direito
SUMMARY:

The Tax Incentive Policy promoted by the Federal District, called the EMPREGA-DF Program, aimed at the development of basic sectors of economic activity located in the Federal Entity. To this end, it stimulated entrepreneurs with rate reductions on the Tax on Transactions related to the Circulation of Merchandise and on Services Rendered in Interstate and Intercity Transportation and Communication (ICMS) with the objective of creating more direct and indirect employment fronts, infrastructure, environmental education, originating from the legal entities involved in the Public Policy. Considering the social, economic and legal impacts of the Program, it would be necessary to measure its effects on the collective from a legal-economic perspective, since economic causes produce legal effects and vice-versa. Thus, this research sought to use a modern technique for quantifying economic decisions that have repercussions on fundamental rights provided for in the Constitution of the Republic of 1988, especially those related to the fundamental right to work/employment, guaranteeing this dignity to the people involved, analyzing the fiscal effort in the implementation of the Public Policy with reverberation on the improvement of social welfare, on the containment of unemployment rates, considering, also, the difficult period between the years 2020 and 2022, the years on which the research was developed. The results showed that there was an improvement in the social indicators related to employment, as well as in the effectiveness of the Program's execution. The empirical measurement of fundamental rights represents the trajectory of society in search of results in which lives are concrete, distancing itself from government statistics formed only of synthetic beings.

COMMITTEE MEMBERS:
Presidente - 1151990 - MAMEDE SAID MAIA FILHO
Interno - 1549538 - OTHON DE AZEVEDO LOPES
Externo à Instituição - VALCIR GASSEN - UFSC