Crítica à política de concessão de benefícios fiscais no Brasil à luz do princípio de justiça fiscal no contexto do neoliberalismo: o caso do tratamento tributário dispensado à atração da Ford à Bahia

Abstract

This master's dissertation critically analyzes Brazil's tax benefit concession policy from the perspective of fiscal justice and within the context of neoliberalism. This study explores the duality between the Welfare State project of the 1988 Federal Constitution and the growing influence of neoliberal ideas on Brazilian legislation and tax policies, which frequently signal a false economic efficiency at the expense of equity and the redistributive function of taxation. It addresses the legal aspects of tax incentives, focusing on the automotive sector, detailing their normative evolution, legal bases, and impacts. The dissertation examines the social and economic implications of tax waivers, including their effects on income distribution, an analysis of the tax reform (Constitutional Amendment 132/2023 and Complementary Law 214/2025), and their relationship with economic development. Through a case study of Ford's attraction to Camaçari, Bahia, the research evaluates the social impact of the granted incentives, using data on municipal GDP, constitutional fund transfers, and expenditures on health and education. It concludes that the tax benefit policy, often opaque and lacking effective control, has perpetuated inequalities and compromised fiscal justice, highlighting the need for greater transparency, compliance, and alignment with constitutional social equity objectives.