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Previous issue date: 2018-04-02 === A presente pesquisa propõe-se a contribuir com o estudo prático da extrafiscalidade no Direito Tributário brasileiro, com foco nas medidas extrafiscais adotadas pelo Poder Público no âmbito do setor automotivo, para o período compreendido de 2009 a outubro de 2017. Mais especificamente, o objetivo da pesquisa está adstrito à análise quanto ao nível de efetividade das normas preponderantemente extrafiscais, que suportaram a desoneração do IPI para o setor automotivo no período em exame. Inicialmente, buscou-se compreender o instituto, a partir do histórico das teorias de intervenção do Estado na perspectiva da extrafiscalidade para, a partir daí percorrerem-se os seus contornos jurídico-tributários, espécies, instrumentos de controle e abordagem no direito comparado. Subsequentemente, foi estudada, a importância do setor automotivo para o desenvolvimento econômico brasileiro, desde o início do século passado, para, por fim, analisarem-se os reflexos e o nível de efetividade das normas preponderantemente extrafiscais no bojo da pesquisa. A relevância do tema e a hipótese de pesquisa comprovaram-se no decorrer do texto, com a conclusão de que as normas preponderantemente extrafiscais não surtiram, em sua totalidade, para o caso em análise, os reflexos almejados pelo Poder Público – e igualmente esperados pelo contribuinte. === The purpose of the present research is to contribute to the practical study of the non-fiscal purpose tax law from a Brazilian tax perspective, with focus on the non-fiscal purpose tax laws that were introduced by the Public Sector in the context of the automotive segment, for the period from 2009 until October, 2017. More specifically, the objective of the research is restricted to the analysis of the level of effectiveness of the non-fiscal purpose tax laws that supported the decrease of the IPI in the automotive sector, for the period under analysis. Initially, the non-fiscal purpose tax law institute was comprehended with the support of the historic of the economic theories of intervention, and, as from this point on, the institute was studied in the context of its legal-tax aspects, types, instruments of control and approach in the comparative law. Subsequently, the research was centralized in the study of the relevance of the automotive sector in the development of the Brazilian economy, since the beginning of the last century. Finally, the reflexes and the level of the effectiveness of the non-fiscal purpose tax laws in the context of the automotive sector were evaluated. The relevance of the theme and the hypothesis of research were proved along the text, with the conclusion that the non-fiscal purpose tax laws did not reach, in its totality, for the case under analysis, the effects desired by the Public Sector - and expected by the taxpayers.
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