RESPONSABILIDADE, ORDEM E PROGRESSO

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RESPONSABILIDADE, ORDEM E PROGRESSO
Em tempo de ampla conscientização da responsabilidade com o gasto e as contas públicas de um modo geral é louvável a iniciativa pioneira, da Secretária da Fazenda do Estado de Goiás em publicar Lei de Responsabilidade Fiscal,  em âmbito Estadual.
Estreitando normas já presentes na LRF Federal, publicada há mais de uma década, a atual Secretaria da Fazenda, busca trazer um ajuste fino para as contas do Estado, considerando não apenas o atual momento, mas o futuro da gestão. Neste sentido, a LRF responde o anseio da sociedade que exige garantias do equilíbrio fiscal sem aumento de tributos.
Entretanto, causa surpresa que a lei que estabelece normas de finanças públicas voltadas para responsabilidade na gestão fiscal, estabeleça também novas obrigações para que o particular/contribuinte goze de benefícios fiscais, estejam eles vinculados à renúncia de Receita ou não (Art.6º a Art.10).
O Estado de Goiás, que se transformou de forma autônoma, à margem de uma politica nacional de desenvolvimento do interior do país, trava uma batalha homérica no Congresso Nacional e no Supremo Tribunal Federal para manter sua política de incentivo fiscal, totalmente, vinculada com efetivo investimento, fomento e desenvolvimento regional.
Como armas legitimas, o Estado tem a seu favor, o absoluto respaldo legal dentro de sua competência de que todo o benefício foi concedido mediante normal legal devidamente publicada, neste sentido reafirmar sua necessidade em nova lei, neste momento, obscurece o passado, já tão combatido.
A redundância legal, não é bem vista, pois a Lei não comporta absurdos – os benefícios fiscais vinculados a investimentos – PRODUZIR e FOMENTAR – são estritamente regulados e condicionados, a concessão ocorre mediante apresentação de um Projeto, onde o contribuinte assume obrigações de cunho social, aprovado por um Conselho, que possui representação paritária e democrática, na nova LRF há exigência de Projeto e criação de nova Comissão de Avaliação,  o que no mínimo burocratiza, encarece e retarda o Processo.
Paralelamente as exigências atuais, a nova Lei traz também para concessão de incentivo fiscal e atração de novos empreendimentos, a obrigação de  contratação de 2 a 5% de pessoas com deficiência, e que a empresa não possua nenhum débito ambiental e nenhum débito trabalhista.
Este é outro pleonasmo da norma, uma vez que a contratação em âmbito de políticas inclusivas já é previsto nas Leis atuais. Outrossim, a construção dos empreendimentos está sujeita às licenças ambientais como condição prévia, obrigatória desde a apresentação do Projeto. No que se refere às Leis trabalhistas, o rigor dos órgãos de fiscalização e julgamento, bem como o dinamismo do processo tornam desnecessárias tais vinculações aos incentivos.
A proposta, ainda vai além ao desconsiderar a personalidade jurídica, excluindo a empresa que possua sócio com outro débito em outro negócio, enfraquecendo a criação de grupos econômicos, coibindo o espírito empreendedor, sem falar no completo desrespeito às normas esculpidas no Código Tributário Nacional que tratam da solidariedade de obrigações tributárias.
Fere de morte princípios e garantias constitucionais que protegem o cidadão/contribuinte contra a retroatividade da norma tributária, ao determinar que as empresas que já possuem incentivo adquem-se às novas exigências em 60 dias, sob pena de exclusão de benefícios.
E ainda, prevê que qualquer tipo de operação comercial ou mudança societária que modifique a produção, seja causa de exclusão de incentivo, sem considerar situações econômicas, sociais e mercadológicas as quais todo negócio está sujeito inclusive com  garantias expostas em nossa Constituição Cidadã.
Com tais exigências, a excelente  proposta da LRF Goiana  extrapola seu objetivo, e deixa margem para  que junto com o legado de responsabilidade fiscal, impeça qualquer concessão de benefício, especialmente  aqueles que trazem incremento de Receita.
A impressão que se tem é que o sucesso da política de desenvolvimento econômica que aumentou o PIB do Estado de forma tão astronômica – que incomodou, inclusive, os Estados mais ricos do país, ao ponto de se iniciar uma cruzada no Congresso contra estes incentivos –  sofrerá um esvaziamento abrupto e silencioso.
 

                                               Fernanda Terra, advogada  especialista em Direito Tributário

Colaborou Paulo Vitor Marques, advogado especializando em Direito Tributário.

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