As subvenções governamentais no direito tributário

Abstract

Government subsidies play a significant role as an instrument of State intervention in the economic order, aiming to achieve constitutionally established objectives, such as reducing regional inequalities and promoting national development. This dissertation examines the legal treatment of subsidies under Brazilian Tax Law, analyzing their constitutional framework, their compatibility with the concepts of revenue and income, and recent legislative changes on the subject, particularly Law No. 14,789/2023. The study starts from the recognition of the Federal Constitution of 1988 as a directive constitution, which establishes guidelines for state action in the economic domain. The different phases of the tax treatment of subsidies are analyzed, from their initial conception to the current fiscal credit model. The research investigates the possibility of classifying subsidies as taxable revenue and income, in light of the relevant constitutional principles, concluding for compatibility when there is effective patrimonial increase. The impacts of recent legislative changes are also discussed, especially the adaptation of the Brazilian system to international taxation standards. It is concluded that the new tax regime for subsidies represents an advance in harmonizing development promotion with the preservation of the national tax base, without prejudice to the autonomy of federal entities.