Author(s)

Hendrick Pinheiro¹, Estevão Horvath²

¹National Law School, Federal University of Rio de Janeiro, Rio de Janeiro, Brazil.
²Law School, Pontifical Catholic University of São Paulo, São Paulo, Brazil.

This article deals with the subject of conditioned and unconditioned tax incentives from the perspective of legal certainty. The proposed research problem questions the levels of predictability induced in the system in each of its modalities. The primary hypothesis assumes that the conditioned incentive programs provide more predictability and, therefore, fulfill the principle of legal certainty within the system to a greater extent. This is a qualitative research with a postpositivist bias, which adopts the hypothetical-deductive method, based on a dogmatic bibliographic review of texts from the Brazilian legal framework, jurisprudence and Legal Sciences texts. In the end, the initial hypothesis is proven in view of the fact that only conditioned incentive programs guarantee the immutability of conditions during their duration, being the alternative that induces more predictability in the system and, thus, provides legal certainty.

Fiscal Policy, Tax Incentive, Tax Benefit, Expectations, Immutability

Pinheiro, H. and Horvath, E. (2023) Conditional and Unconditional Tax Incentives from a Legal Certainty Perspective. Beijing Law Review, 14, 1640-1651. doi: 10.4236/blr.2023.144089.