IS STATE AID AN INSTRUMENT OF ECONOMIC AND SOCIAL POLICY?
Keywords:
State Aid, Tax benefits, Taxation, Harmful Tax CompetitionAbstract
The State has its preponderant role in the maintenance of a fair and healthy economy before the economic agentes and the whole society. Within this context, the principle of the freedom of competition is the sustaining factor for a market of opportunities and competition for better conditions for its consumers, of which the State legislates in favor of its citizens. State intervention on the establishment and granting of tax benefits, more precisely on State aid, is naturally due to the market oscillations in the face of the policies or natural events faced, which require a higher level of aid so that the final consumer is not victim of a lack of products or services, of high values applied to the price of products and services by companies or entities that participate in the market. The equilibrium in the economy, in these arch for a decrease in unemployment, in the increase of GDP and per capita income and in these arch for the maintenance of active companies in the market is certainly a responsibility that the States hould assume as the father of fundamental rights so that the dignity of the human rights and constitutional rights are validatedon a dailybasis. Control and good practices hould be assessed and enforced in the legislative system and public tax administration for the public interest. State aid needs to been dorsed as the other tax benefits for excellence in the level of evaluation and review which it is expected that in public management by all state agentes and representatives involved, we can achieve this desired balance in the economy here. It will be treated.
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