Public Tax Relief Policy

Abstract 

This article aims to present a theoreticalempirical proposal for evaluating the public policy of tax exemption in Brazil, as an input for the public policy of open data. The proposal uses the analyticalpositivist model of State Supplementary Action (SSA), with sustainability assessment metrics. 

The public policy, under evaluation, is aimed at non-profit organizations, represented by civil society organizations (CSOs), which consists of granting the benefit of tax waiver (BWT) and the effective offering of non-state public services (nSPS). 

The specification of the SSA model provides metrics that signal whether said public policy is sustainable or unsustainable, based on accountability data, anchored in compliance, accountability and fiduciary responsibility processes, which ensure fair and reliable informational content. 

The empirical responses use CSO accountability data, veiled by the Public Ministry of the Federal District and Territories (PMFDT), acronym MPDFT, which provide reliable evidence that the metrics of the SSA model are adequately specified and the public tax relief policy, regulated by the institutes of tax exemption and immunity, does not present satisfactory levels of sustainability. 

The article’s contributions are relevant to society, as well as to regulators, academics and market professionals, because the effective supply of nSPS lacks regulation. 

Key words: Sustainability. Public tax relief policy. Open data public policy. Non-state public services. State Supplementary Action.