Taxation and Economic Regulation : Contributions to a Regulatory Impact Analysis Model of Inductive Tax Rules

Based on contemporary discussions related to the role of taxation as an instrument of economic regulation, as well as the current experiences of good regulatory practices in Brazil, this work proposes to examine whether it is possible to develop or adapt a Brazilian model of Regulatory Impact Analysis of inducing tax rules. Through an interdisciplinary study, with an emphasis on qualitative research (bibliographical, documentary and legislative), being presented the main concepts, fundamentals and discussions related to regulatory tax rules and Regulatory Impact Analysis, in order to support the debate and examining the feasibility of a specific Regulatory Impact Analysis model for regulatory taxation in Brazil