Control of Tax Incentives by Federal Government According to Principle of Economicity

Abstract

The purpose of this article is to analyze the possibility of applying the principle of economicity in the control of tax incentives. Initially, a study is made about the concept of tax incentives and in the legislation applicable, as well as in the problem of current control of that, residing in the inexactitude of the results expected by it. After, a study is carried out on the principle of economicity and operational audits, which can be used by the Federal Court of Accounts in the control of tax incentives, which is an important tool for verifying the results of state policies at the end of a given financial year, and consequently of the economicity, going beyond the verification of legality.