Tributação e desenvolvimento econômico na perspectiva da análise econômica do direito: um enfoque na região Nordeste

Abstract

This paper investigates the relationship between taxation and economic development in the Brazilian Northeast, using Economic Analysis of Law (AED) as an interdisciplinary tool. The study seeks to understand, specifically, how the principles of economic efficiency, transaction costs and incentives, which are concepts arising from AED, can be applied to Tax Law to promote the reduction of regional inequalities and foster economic development. To this end, the research was based on a bibliographic and documentary review, highlighting the role of constitutional funds, such as the FNE and FDNE, and the relevance of tax incentives in industrialization and generation of formal jobs in the region. It was identified that the Brazilian tax system has high compliance costs, which hinders economic development in less favored areas. However, despite this, a differentiated assessment and collection system focused on small companies can contribute to the development of the Northeast, considering that most companies in the Northeast are of this size. In this sense, policies such as the Simples Nacional and regional incentives have proven effective in reducing transaction costs and stimulating entrepreneurship. The analysis also showed that the social and economic benefits generated by these instruments, such as the formalization of the labor market, outweigh the tax losses, characterizing them as efficient according to the Kaldor-Hicks criterion. The study concludes that taxation, when guided by the principles of the AED, can be a strategic instrument in promoting the development of the Northeast. However, the importance of efficient management and continuous mechanisms for evaluating tax policies to maximize their impacts is emphasized. Future research can expand this analysis, especially in relation to the effects of the recent tax reform and the quantitative measurement of the results of the policies studied.