Levando a democracia a sério: uma abordagem da regra decisória ideal para o CONFAZ

Abstract

Taking comparative analysis as a theoretical background, which seeks to contribute in justifying institutional choices, whether in constitutional design and reform, or in law and public policy, this work’s goal is to address the controversy over the definition of the optimal decision rule for granting tax incentives and benefits under the National Finance Policy Council – CONFAZ. In order to do so, it is necessary to confront both unanimity and majority rules, as well as the main democratic models, in light of constitutional principles, and the ideas of cooperative fiscal federalism and social justice.