§82. One classical way of the State change the economical environment is by tax incentives, e.g., by mechanisms in which the whole rate of a tax is not charged, even reducing to zero the percentage, or giving tax deductions and changing a calculation basis. These actions usualy are made by the Executive and Legislative Powers, but also can be made by the Judiciary by its interpretation and judgment on tax laws.
§83. The Law 12.715/2012 is one example of this mechanism of State intervention in the Economy. In this case, the benefits were to the sectors of Health, Education and Information Technology (IT), as well as the Information and Communication Technology (ICT), among others. Concerning to the Health’s sector, the incentive came like the possibility of deduction in the Income Tax from the action of donation and patronage projects related to cancer, observing that the deduction can be up to 1% of the total tax due. In reality, considering the prices of cancer remedies and the behavior of other economical sector that contribute to increase the cancer cases, this tax incentive is very far from the real necessity. Concerning to the sector of IT social projects, like one computer to one student, the mechanisms of tax incentives can benefit the big tech companies that win bidding process with the suspension of IPI (Impost on Industrialized Products), PIS/PASEP and COFINS (Contribution for the Funding of Social Security), observing that only after the incorporation or use of the IT assets that will occurs the transformation of the tax suspension in a definitive tax rate of 0%. In the sector of ICT in Brazil and its expansion in infra-structure, only the big ones had the possibility to participate in the tax incentive program created, being prohibited to the small ones. The question is: this prohibition is because there is a real technical impediment of the small business, or because exist a very closed market? In this sense, a tax incentive can worst the social and economical environment in a long term perspective?
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