Banca de DEFESA: LUIZ FERNANDO SILVA LAPA

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : LUIZ FERNANDO SILVA LAPA
DATE: 01/02/2024
TIME: 16:00
LOCAL: on line
TITLE:

TAX EXPENDITURES IN THE CITY OF SÃO PAULO: A CASE STUDY FOR THE PERIOD 2011-2020

PAGES: 48
BIG AREA: Ciências Sociais Aplicadas
AREA: Economia
SUBÁREA: Teoria Econômica
SPECIALTY: Economia Geral
SUMMARY:

An important discussion in the Public Finance literature is related to the issue of tax expenditures. Tax expenditures constitute a type of tax subsidy, which includes tax subsidies (type of revenue waiver), financial subsidies (type of subsidy expenditure), and credit subsidies (type of expenditure on public credit programs). This is a very important discussion for Brazil. It should be noted that Brazilian Fiscal Federalism is based, after the Federal Constitution of 1988, on broad decentralization of expenditures without the counterpart of the decentralization of the collection of Brazilian municipalities, which generally depend on various sources of federal and state transfers.  This dissertation aims to contribute to the literature of fiscal expenditures, from a case study of the ISS exemptions of the Tax Authorities of the municipality of São Paulo, using an analytical reference based on the criteria of control and transparency, management and governance.

COMMITTEE MEMBERS:
Presidente - Interno ao Programa - 1963811 - RICARDO BATISTA POLITI
Membro Titular - Examinador(a) Interno ao Programa - 344365 - RAMON VICENTE GARCIA FERNANDEZ
Membro Titular - Examinador(a) Externo ao Programa - 1765433 - MARCOS VINICIUS PO
Membro Suplente - Examinador(a) Interno ao Programa - 2187282 - MANUEL RAMON SOUZA LUZ
Membro Suplente - Examinador(a) Externo à Instituição - BRUNO BENZAQUEN PEROSA - UFU