Tax benefits: systematic review and contributions to the field
This research aimed to compile studies associated to the topic of tax benefits through broad theoretical research on the subject systematically, complemented by free research, in order to cover the field as much as possible. With qualitative, descriptive and exploratory methodology and documentary a...
| Autores: | , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2024 |
| País: | Brasil |
| Institución: | Tribunal de Contas do Estado do Ceará (TCCE) |
| Repositorio: | Revista Controle (Online) |
| Idioma: | portugués |
| OAI Identifier: | oai:ojs.revistacontrole.tce.ce.gov.br:article/902 |
| Acceso en línea: | https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/902 |
| Access Level: | acceso abierto |
| Palabra clave: | benefício tributário avanços do campo potencialidades revisão sistemática tax benefit field advances potentialities systematic review |
| Sumario: | This research aimed to compile studies associated to the topic of tax benefits through broad theoretical research on the subject systematically, complemented by free research, in order to cover the field as much as possible. With qualitative, descriptive and exploratory methodology and documentary analysis, it was possible to carry out the research and support the results and discussions, having as contributions a guide to talk about studies of tax benefits, a source of research to contribute to the expansion of knowledge about the phenomenon and considerations and reflections on the field and its potential. As conclusions, some study gaps were found, as examples of contributions of efforts to identify social, political and cultural impacts, among others, expanding the concept beyond economic costs and benefits. Studies focused on tax benefits can also re-discuss and give new meaning to the final objectives of the State and the real needs of society, designing interventions aimed at public problems. Possibilities of application and use of benefits used in other countries for the Brazilian context, such as a more in-depth analysis of the admissibility of credits for citizens who fall within the IRPF exemption line and have health and education expenses, to be compensated in subsequent years, for example, show an entire field of studies that could refine the Brazilian system, seeking greater justice in the distribution of public costs. |
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