Os 26 anos da Lei Kandir e seus efeitos negativos nas finanças e políticas públicas do estado do Pará: uma análise à luz do federalismo fiscal e da Constituição Federal

Abstract

The Kandir Law was a legal instrument by which the Union, by promoting the exemption of ICMS on exports of primary and semi-finished products, increased the balance of the Brazilian trade balance, however as the compensatory mechanisms created to replace the losses that the states that exported the most had, proved to be insufficient, the effects of its legal provisions ended up causing a picture of great regional inequality, which goes againstone of the fundamental objectives of the Brazilian Republic. This article will focus on thefinancial and social situation of Pará, which was one of the states most affected by the exemptions, and has an HDI with poor indexes, being also supported by a technical report produced by the TCE\PA, making the analysis of ADO 25 of the STF and with the help of some scholars of Brazilian fiscal federalism, who in unison agreed that although there was indeed an increase in Brazilian exports, the federative principle under which the new constitutional order was built was clearly scratched, since that the exemption policy that was undertaken by the Kandir Law, caused by the loss of tax revenues and compensations that proved to be insufficient, an imbalance in Brazilian fiscal federalism and a framework of underdevelopment in Pará, since there was no improvement in social indices of the state, even with the increase in exports from Pará, mainly of ores, in view of this situation it is possible to conclude that the legal provisions of the Kandir Law, although they were not the cause, contributed to the worsening of a situation of underdevelopment that already existed in Pará, in a federalism that turned out to be unbalanced.