COMPETITION AND TAXATION: THE PARADOX OF PUBLIC ENTITIES

Abstract

The State has, among its many ways of intervening in the economy, the constitutional prerogative to actively act as an economic agent. Through public entities, exerts function to meet standards of economic efficiency and also be aligned with the corollaries of social welfare. The porpoise of this article is to identify the paradox that arises when the tax burden on these entities is shown as costly as the incident on the private sector. And afford the taxes as a private company, when guided by social elements, the competitive element may be impaired. This scenario means that this bill is passed on to taxpayers.