Desenvolvimento econômico e norma de indução tributária através da lei do queijo: A norma jurídica como vetor de desenvolvimento da agroindústria local em Pombal-PB.

Abstract

The present work analyzed the Cheese Law in several theoretical and practical aspects, especially from the point of view of the local vocation for the activity that the Law promotes, for this purpose, it used the concepts of extrafiscality, tax induction, economic development and growth, boomerang effect, among others. others not mentioned here. Thus, through these concepts, it was possible to conclude which advances the norm brought in the tax and economic field for the development of Pombal-PB, a city that has a significant activity in agriculture. Finally, a practical analysis of the legal system concerning the case was made, observing if it was operative; thus, it could be observed that the established norms were not efficient enough, since the most needy, even being entitled to the benefits of tax induction, especially exemption, did not have access to them due to more restrictive tax policies and lack of definition of some terms, being This point is one of the factors where the Cheese Law brought more advances to the tax legal system, since it brought definitions necessary for the better application of the norm. Finally, it criticizes that places the necessary points for the best realization of the whole process so that the norm meets its teleological purpose.