Tax aids to supply public health deficiency and enable economic reheating in pandemia covid-19

Abstract

Objective: The paper analyzes the legal feasibility of granting possible tax incentives to face the pandemic. It seeks to assess whether said exempt measures are adequate in light of Brazilian constitutional and legal rules. Methodology: The present study uses the empirical and deductive method, through a quantitative approach; as for the procedure, it is a documentary research, through the revision of current doctrines and legislation, aiming to clarify the pertinence of interventionist policies in view of the characteristics of the national order. Results: It is concluded that urgent measures, in the most diverse areas, need immediate application to combat the progress and consequences of the disease. The survey showed that, in the Brazilian case, tax incentives aimed at heating the economy and health replenishment are appropriate and necessary responses, such measures are supported by the Federal Constitution and the Fiscal Responsibility Law. Contributions: The main contribution of the work consists in recommending that extra-fiscal incentive policies be applied and evaluated in the light of the Brazilian normative framework.