Taxation, tax benefits and competition distortion in Brazil
This research addresses the relationship between taxation and competition in Brazil. As taxation influences decision on resource allocation by economic agents, the article will focus on two kinds of tax benefits: the Manaus Free Trade Zone and the fiscal. Established the way in which they can affec...
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| Format: | Article |
| Language: | English |
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Universidade Presbiteriana Mackenzie
2023-08-01
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| Series: | Revista Direito Mackenzie |
| Subjects: | |
| Online Access: | http://editorarevistas.mackenzie.br/index.php/rmd/article/view/16050 |
| _version_ | 1827855052750979072 |
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| author | Vicente Bagnoli Vivian Leinz Marcos Vinícius Sales dos Santos |
| author_facet | Vicente Bagnoli Vivian Leinz Marcos Vinícius Sales dos Santos |
| author_sort | Vicente Bagnoli |
| collection | DOAJ |
| description |
This research addresses the relationship between taxation and competition in Brazil. As taxation influences decision on resource allocation by economic agents, the article will focus on two kinds of tax benefits: the Manaus Free Trade Zone and the fiscal. Established the way in which they can affect competition, the mechanisms present in the Brazilian legal system to prevent or correct competitive asymmetries caused by the granting of tax incentives will be evaluated. In order to better illustrate this scenario a parallel with Article 107 of the TFEU will be drawn. Considering that the Brazilian legal system does not have a similar prohibition, alternatives will be considered, such as Article 146-A of the Constitution of the Republic of Brazil, which provides for the possibility of editing a law establishing special criteria for taxation with the aim of preventing competition balances, and the possibility of competition advocacy exercised by the Brazilian Competition Defense System.
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| first_indexed | 2024-03-12T11:39:34Z |
| format | Article |
| id | doaj.art-5f8ada919f53417a9f2de47b14040e3f |
| institution | Directory Open Access Journal |
| issn | 2317-2622 |
| language | English |
| last_indexed | 2024-03-12T11:39:34Z |
| publishDate | 2023-08-01 |
| publisher | Universidade Presbiteriana Mackenzie |
| record_format | Article |
| series | Revista Direito Mackenzie |
| spelling | doaj.art-5f8ada919f53417a9f2de47b14040e3f2023-08-31T18:59:05ZengUniversidade Presbiteriana MackenzieRevista Direito Mackenzie2317-26222023-08-01172Taxation, tax benefits and competition distortion in BrazilVicente Bagnoli0Vivian Leinz1Marcos Vinícius Sales dos Santos2Universidade Presbiteriana MackenzieMackenzie Presbyterian UniversityMackenzie Presbyterian University This research addresses the relationship between taxation and competition in Brazil. As taxation influences decision on resource allocation by economic agents, the article will focus on two kinds of tax benefits: the Manaus Free Trade Zone and the fiscal. Established the way in which they can affect competition, the mechanisms present in the Brazilian legal system to prevent or correct competitive asymmetries caused by the granting of tax incentives will be evaluated. In order to better illustrate this scenario a parallel with Article 107 of the TFEU will be drawn. Considering that the Brazilian legal system does not have a similar prohibition, alternatives will be considered, such as Article 146-A of the Constitution of the Republic of Brazil, which provides for the possibility of editing a law establishing special criteria for taxation with the aim of preventing competition balances, and the possibility of competition advocacy exercised by the Brazilian Competition Defense System. http://editorarevistas.mackenzie.br/index.php/rmd/article/view/16050TaxationCompetitionTax benefits |
| spellingShingle | Vicente Bagnoli Vivian Leinz Marcos Vinícius Sales dos Santos Taxation, tax benefits and competition distortion in Brazil Revista Direito Mackenzie Taxation Competition Tax benefits |
| title | Taxation, tax benefits and competition distortion in Brazil |
| title_full | Taxation, tax benefits and competition distortion in Brazil |
| title_fullStr | Taxation, tax benefits and competition distortion in Brazil |
| title_full_unstemmed | Taxation, tax benefits and competition distortion in Brazil |
| title_short | Taxation, tax benefits and competition distortion in Brazil |
| title_sort | taxation tax benefits and competition distortion in brazil |
| topic | Taxation Competition Tax benefits |
| url | http://editorarevistas.mackenzie.br/index.php/rmd/article/view/16050 |
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