São Paulo 2012 E, por fim, à minha família, amigos e noiva, pela compreensão da minha ausência constante durante a elaboração desta dissertação. 7 RESUMO A presente dissertação tem por objetivo fazer uma análise das teorias furtadianas de desenvolvimento econômico para a compreensão dos problemas estruturais do Brasil como um país subdesenvolvido, a relação dualista entre centro e periferia e as raízes históricas destes problemas. A partir da compreensão das teorias desenvolvimentistas furtadianas, o presente trabalho traz uma análise da nossa Ordem Econômica Constitucional, fazendo uma crítica ao pensamento econômico neoliberal, que atualmente domina os debates no cenário brasileiro e mundial, demonstrando a atualidade do pensamento furtadiano e sua importância para o entendimento do desenvolvimento econômico que se encontra como norma em nossa Constituição. Tendo em vista que um dos principais pontos abordados na teoria furtadiana é o atraso tecnológico do Brasil, trataremos das políticas de inovação tecnológica, desde a sua matriz constitucional até as políticas efetivamente concretizadas por meio de leis e normas infralegais. Palavras-chave: Furtado, desenvolvimento econômico, políticas de inovação tecnológica, Ordem Econômica. ABSTRACTThe present dissertation aims to analyze Furtado's theories of economic development in order to comprehend the Brazilian structural problems as an underdeveloped country, the dualistic relationship between center and periphery, and the historical roots of these problems.From the understanding of Furtado's economic development theories, the present work analyzes our Constitutional Economic Order, criticizing the mainstream economics, which currently dominates the debate in the Brazilian and international scenarios. Also, it demonstrates the relevance of Furtado's theories, and its importance for the understanding of the economic development as a rule in our Constitution.Considering that one of the main points of Furtado's theories is the Brazilian technological backwardness, the present dissertation discusses the technology innovation policies from its constitutional origin to the policies effectively implemented through the laws.

The purpose of this thesis is to conduct a legal-institutional analysis of the federal tax incentives that are intended to encourage regional development. In Part I we begin this work with a historical analysis of regional policies from the 1950s through the present, showing the transformations the regional issue has undergone and the complexity of the problem. After the historical analysis, we devote a chapter to the relationship between the law and the analysis of the effects of tax policies, the ideal of fiscal neutrality and the limitations of tax law scholars' treatment of the instrumental aspect (interventionist, redistributive, etc.) of tax law. Also in the second chapter we deal with regional development in the Brazilian Constitution of 1988 and the debate among economists regarding the use of tax incentives to achieve decentralized industrialization and regional development. In Part II we deepen our analysis of federal regional tax incentives, dealing with their interpretation by Brazilian courts, their incentive effects, the criteria used to select the businesses that benefit and the consideration required. In chapter IV we deal with lost tax revenue resulting from tax incentives, establishing certain comparisons with other losses and other important direct expenses in order to have an idea of their significance. In the fifth chapter we conduct an extensive analysis of the audits performed by the Federal Budget Oversight Board in order to grasp the manner in which these issues are monitored. Finally, in the last chapter, we deal with the analyses of socioeconomic effects produced institutionally.