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Incentivos fiscais direcionados a suprir deficiência da saúde pública e impulsionar o reaquecimento econômico na pandemia covid-19

2020Artigo científico Acesso aberto
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dc.contributor.authorBarboza, Ricardo Augusto Bonotto
dc.contributor.authorBeraldo, Mariana Passos
dc.contributor.authorViolante, Ana Flávia
dc.contributor.authorKurihara, Maiumy Teresa
dc.contributor.institutionCentro de Investigação e Desenvolvimento sobre Direito e Sociedade (CEDIS)
dc.contributor.pblCentro Universitario Curitiba - UNICURITIBA
dc.date.accessioned2026-05-11T15:42:01Z
dc.date.available2026-05-11T15:42:01Z
dc.date.issued2020
dc.descriptionPublisher Copyright: © 2020, Centro Universitário Curitiba - UNICURITIBA. All rights reserved.
dc.description.abstractObjective: 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.en
dc.description.versionpublishersversion
dc.description.versionpublished
dc.format.extent25
dc.format.extent285943
dc.identifier.doi10.21902/revistajur.2316-753X.v5i62.5046
dc.identifier.issn2316-753X
dc.identifier.otherPURE: 36646987
dc.identifier.otherPURE UUID: 62d181d3-b033-443b-a0c3-6ce2041d9dad
dc.identifier.otherScopus: 85102942296
dc.identifier.urihttp://hdl.handle.net/10362/202993
dc.identifier.urlhttps://www.scopus.com/pages/publications/85102942296
dc.identifier.urlhttp://revista.unicuritiba.edu.br/index.php/RevJur/article/view/5046
dc.language.isopor
dc.peerreviewedyes
dc.subjectCovid-19
dc.subjectEconomic recovery
dc.subjectExtrafiscality
dc.subjectPublic health
dc.subjectTax aids
dc.subjectLaw
dc.subjectSDG 3 - Good Health and Well-being
dc.titleIncentivos fiscais direcionados a suprir deficiência da saúde pública e impulsionar o reaquecimento econômico na pandemia covid-19pt
dc.title.alternativeTax aids to supply public health deficiency and enable economic reheating in pandemia covid-19en
dc.typejournal article
degois.publication.firstPage653
degois.publication.issue62
degois.publication.lastPage677
degois.publication.titleRevista Juridica
degois.publication.volume5
dspace.entity.typePublication
rcaap.rightsopenAccess

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