INCENTIVOS FISCAIS REGIONAIS NO BRASIL: UMA AVALIAÇÃO DA SUA COMPATIBILIDADE À LUZ DA OMC

Abstract

The present work investigates the problems that the less developed regions in Brazil and especially the Northeast might face in the near future in the process of economic integration among the Latin American countries, regarding the initiatives for national harmonization of norms and economic policies. Specifically, the article attempts to examine whether the deepening of the integration process among the South American countries – including the admission of new members – might undermine the Federal Government efforts in favor of the less developed regions of the country, in case the Brazilian neighbours press for the elimination of the present fiscal and financial regional incentives policies. The study argues that the regional development policies presently implemented in Brazil are totally compatible with the World Trade Organization rules and concludes that the strengthening and improvement of the regional policies should be seen as necessary and indispensable conditions for a healthy process leading to a better social balance as well as to economic convergence.