摘要：This article was driven by the importance of State intervention on the economic domain through tax incentives. These incentives, provided for constitutionally aim to balance the economy in underdeveloped regions. However, given the ma use processing policy promoted by Governments when it comes to tax exemption generated by this policy promotion, ultimately generating fiscal war between the States. The Federal Constitution to provide for such intervention is based on matters of social justice. However, the Member States to act through ICMS, which is its competence to legislate on exemption or not, could break the federative pact. This way, through bodies such as the CONFAZ, CADE, regulatory this policy without letting yourself the principle of free competition. Thus, by the principle of proportionality, it is expected that State intervention is in the form of balance between production and consumption, causing the promotion is used in constitutional role, and development of collective interest.
其他摘要：This article was driven by the importance of State intervention on the economic domain through tax incentives. These incentives, provided for constitutionally aim to balance the economy in underdeveloped regions. However, given the ma use processing policy promoted by Governments when it comes to tax exemption generated by this policy promotion, ultimately generating fiscal war between the States. The Federal Constitution to provide for such intervention is based on matters of social justice. However, the Member States to act through ICMS, which is its competence to legislate on exemption or not, could break the federative pact. This way, through bodies such as the CONFAZ, CADE, regulatory this policy without letting yourself the principle of free competition. Thus, by the principle of proportionality, it is expected that State intervention is in the form of balance between production and consumption, causing the promotion is used in constitutional role, and development of collective interest.
