Análise econômica do direito: a Intervenção do Estado sobre o Domínio Econômico por normas de indução no caso da redução de imposto sobre produtos industrializados de carros frente à crise econômica mundial

Abstract

This article deals with the issue of tax reduction on industrialized car products in the view of Economic Analysis of Law, analyzing the measures adopted by the Brazilian Government and the consequences during the economic crisis of 2008, in which the measure taken was the reduction of IPI through a decree. The theme will be approached without the intention of exhausting it, making a theoretical study about the mentioned crisis, its concepts and theories and about the extrafiscality of the State and when it can be used by the State and what taxes are involved. The analysis made on the government's intention to stimulate consumption, through the State's intervention on the economic domain by induction norm, being possible to move and economy and maintain or generate jobs in the automobile industry. We will demonstrate how the Economic Analysis of Law can be related to the norms of induction coming from the State as a regulatory agent of the market and how the reduction of IPI of cars helped the national economy, as a preventive norm to avoid major crises. The first topic deals with an introduction to the theme and the subjects that will be addressed, the second topic will address the historical aspects of the global economic crisis and the reduction of IPI on cars. Then, the third topic will explain the importance of economic analysis in the Brazilian economy and the fourth topic will bring the theory of maximizing wealth.