Tax Benefits and the Competition

between the European and Brazilian Antitrust System

Authors

  • Elias Charamba Jr. Universidade do Porto

DOI:

https://doi.org/10.46801/2595-6280.55.4.2023.2105

Keywords:

tax benefits, tax incentives, competition, competitiveness, law and economics

Abstract

The State can adopt intervention measures in the economy, among which, indirect intervention through tax benefits stands out, with the purpose of attracting investments or directing the behavior of economic agents. However, it is essential to analyze the legal foundations that support the measure, as well as the objectives it pursues, but it is also important to understand the direct and indirect effects that tax incentives can have on competition. Competition and competitiveness are directly affected by tax incentives, as these interfere in the market dynamics and in the behavior of economic agents. A more global understanding of tax incentives and their socioeconomic effects, more specifically under competition, is needed to determine the real effectiveness of these interventions and if indeed these are needed.

Author Biography

Elias Charamba Jr., Universidade do Porto

Advogado Corporativo em Recife-PE, Mestre em Ciências Jurídicas e Econômicas pela Universidade do Porto (Portugal), Diretor de Compliance e Prevenção à Lavagem de Dinheiro de Consultoria de Valores Mobiliários em Brasília-DF.

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Published

2023-12-09

How to Cite

Charamba Jr., E. (2023). Tax Benefits and the Competition: between the European and Brazilian Antitrust System. Revista Direito Tributário Atual, (55), 105–132. https://doi.org/10.46801/2595-6280.55.4.2023.2105

Issue

No. 55 (2023)

Section

Doutrina Nacional (Double Peer Reviewed)

License

Copyright (c) 2023 Elias Charamba de Souza Junior

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

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