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Neutralidade concorrencial e a indução econômica na tributação sobre o consumo

Leonardo Buissa Freitas, Lucas Bevilacqua, Gabriel Buissa Ribeiro De Freitas

Resumo


O presente artigo procede à análise da intervenção do Estado na economia através das normas tributárias indutoras explicitando em que medida o Estado atua nas relações de consumo por meio dessas. A partir da análise dos diferentes modos de intervenção do Estado na economia o trabalho passa a analisar a tributação como signo presuntivo da riqueza e as diferentes técnicas de incentivo e (des)incentivo sob a perspectiva da neutralidade.

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