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- Title
O CRÉDITO FISCAL E SUA IMPOSSIBILIDADE TÉCNICA DE INCLUSÃO NO PLANO DE RECUPERAÇÃO: ANÁLISE ECONÔMICA DO DIREITO E ALTO CUSTO DE TRANSAÇÃO.
- Authors
Lana, Henrique Avelino; Goulart Pimenta, Eduardo
- Abstract
We seek, through Economic Analysis of Law, to identify, in a constructive way, that the current wording of Law 11.101 / 05, with regard to tax credit, contributes to its inefficiency, due to the high transaction cost. The methodology to be used is a deductive method, through an explanatory and descriptive approach, with national and foreign jurisprudential and bibliographic research, all of which are specialized in the core of the theme. The problem to be raised is whether it would be possible to include the tax credit in the judicial reorganization plan. To obtain a response that is technical, practical and academic, initially, it will be explained about the special treatment given to tax credit in Law 11.101 / 05. Then, it will be shown that the power and privilege granted to the Tax Authorities, as it stands, in the literal terms of the law, in the judicial reorganization processes, is inefficient and, that the installment conditions that were in force were not efficient. The reasons that show that the current legislation does not create positive incentives for the taxpayer to adhere to this installment will be exposed. In the end, as a response hypothesis, the reasons that make it impossible, legally, operationally and constitutionally, to include in the tax credit recovery plan, in view of the high transaction cost, will also be addressed.
- Subjects
BUSINESS tax; TAX credits; INCENTIVE (Psychology); TRANSACTION costs; CREDIT laws
- Publication
Quaestio Iuris (QI), 2021, Vol 14, Issue 2, p1001
- ISSN
1807-8389
- Publication type
Article
- DOI
10.12957/rqi.2021.43928