A política e o controle dos gastos tributários à luz da Constituição Federal e da Lei de Responsabilidade Fiscal

estudo de caso do Governo do Estado do Ceará

Abstract

The revenue waiver policy of the government of the state of Ceará moved in 2019 the amount of R$ 1,106 billion reais in 2019 and R$ 1. 204 billion by 2020. These values are based on the estimate contained in the Annual Budget Law - LOA, and in 2019, the amount effectively waived was R$ 1,227 billion reais. We emphasize that these values refer exclusively to the waivers made under the Industrial Development Fund - IDI, however, no other waivers were evidenced. Thus, the objective of the article is to evaluate the policy of revenue waiver within the State of Ceará. The methodology used was based on an exploratory survey on the subject through research on the applicable legislation and corporate systems of the government of Ceará, aiming to collect information about the composition and operationalization of revenue waivers granted and practiced by the government of Ceará. The data analysis techniques used for methodological conduct were the documentary examination of planning instruments and related legislation, as well as interviews with the actors of the tax incentives policy. The results indicate the need to define a Tax Reference System on revenue waivers, to control general and non-general revenue waivers, to improve procedures on the process of forecasting, measurement, control, effectiveness and transparency of revenue waivers. Finally, the government should plan, manage and control these resources, because they have great materiality and relevance, especially if confronted with those dedicated to education, health and safety.