Afonso, Túlio Augusto Tayano2026-03-132026-03-132026GADELHA, Fábio Henrique dos Reis. Os benefícios fiscais do estado de Goiás e a controvérsia jurídica em relação às cotas municipais a luz da ordem econômica. Goiânia (GO), 2026. 91 f. Dissertação (Mestrado Profissional em Direito Constitucional Econômico) - Centro Universitário Alves Faria, 2026.http://repositorio.unialfa.com.br/handle/123456789/743This dissertation analyzes the legal and economic effects of tax incentives granted by the State of Goiás, with particular emphasis on the controversy surrounding the transfer of the municipalities’ share of the ICMS, under the perspective of the constitutional economic order. The study discusses the apparent conflict between the State’s role in promoting economic development, as set forth in Article 174 of the Federal Constitution, and the constitutional requirement of tax revenue sharing among federative entities, as provided in Articles 158 and 159 of the Constitution. The research focuses on how state-level incentive programs affect ICMS distribution and the constitutional principles that shape the economic order, considering the federal pact, municipal autonomy, and the limits of state intervention in the economy. The methodology adopted is qualitative and documentary, based on the analysis of current legislation, Supreme Federal Court case law, and official data regarding the economic and financial impacts of such incentives on municipalities in Goiás. This study aims to contribute to the debate on the role of tax incentives in regional development, highlighting the challenges and limits to the implementation of a cooperative fiscal federalism and a balanced economic order, in line with constitutional provisions.ptOrdem econômicaFomento empresarialFederalismo fiscalDesenvolvimento econômico