Abstract

REZZOAGLI, Luciano Carlos. State positioning theory in budgetary matter Case study based on tax expenditure. Rev. Fac. Derecho Cienc. Polit. - Univ. Pontif. Bolivar. [online]. 2011, vol.41, n.115, pp.309-329. ISSN 0120-3886.

The concept of the State positioning theory in budgetary matters, and consequently in financial matters presented in this paper, tends to introduce a new element to the comprehensive analysis of the State's economic development, updating and refining the classic inland revenue theory. We do not intend to make any complaint about public corruption or to assert the existence of flaws in the budgetary process, separating ourselves, necessarily, from all subjectivity and value judgments. Due to its exposure to the influence of external variables, the "position" adopted by the State is exposed to scientific knowledge for analysis, and it should be incorporated as a significant element of the study of public finances.

Keywords : public finance; lobbying; tax expenditures; State.

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