THE INSTITUTIONAL DRAFTING OF INDUSTRIAL POLICIES: TAX INCENTIVES GRANTED FOR THE AUTOMOBILE INDUSTRY AND ITS COMPENSATIONS

Recognizing the permanent adoption of tax incentives to the automotive sector, the aim of this study is to verify if the most relevant tax incentive rules granted to companies in the last 30 years prescribe any individuals compensation, according to constitutional commands. In order to do so, we will analyze four experiences that have occurred in the last decades: (i) the incentives derived from the Automotive Sectorial Chamber implemented between 1991 and 1992; (ii) the New Automotive Regime, established between 1995 and 1999, (iii) Inovar-Auto, established in 2012, and (iv) the new regulatory framework, Rota 2030, established in 2018. In addition, we will verify some punctual benefits, which were not part of the larger programs cited. The study of Professor Washington Peluso Albino de Souza will be our theoretical reference and the research will be eminently documentary and bibliographical.