Incentivos fiscais no estado de Goiás: tênue divisão entre política pública eficiente e renúncia fiscal nos programas Produzir e Fomentar
Autor(a) principal: | |
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Data de Publicação: | 2020 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Repositório Institucional da UFG |
Texto Completo: | http://repositorio.bc.ufg.br/tede/handle/tede/11116 |
Resumo: | The present research seeks to analyze the effectiveness, efficiency and effectiveness of the Fomentar and Produir programs in the State of Goiás. Such programs consist of financial and tax incentives of ICMS aimed at the development of industrial activities in Goiás, aiming at the development of this economic activity in particular. The performance analysis of such programs is carried out in this research through the development of the theoretical framework that underlies the granting of tax incentives in the Brazilian context. Thus, it is essential to understand the theory related to fundamental rights and taxation, which will serve as a theoretical substrate for this research. Still, consequentialist analyzes of the Law become important to obtain an understanding of the relationship between the normative impact in the economic field, such theories being important for the verification of how this relationship is processed. The third theoretical aspect of this study consists of the study of public policies as an interdisciplinary category that enables greater knowledge about structured political mechanisms for the effectiveness of rights. This research will also develop concepts related to Brazilian fiscal federalism, inserted in a context of unequal historical construction between the regions of the country. Finally, the study of the constitutional principles governing the granting of tax incentives becomes a theoretical element of outstanding importance for the analysis of the limits and contours that must be respected by these tax incentives. Then, an empirical analysis of the social, economic and political data related to the Fomentar and Produtores programs will be carried out, so that it is possible to obtain answers regarding the effectiveness, efficiency and effectiveness of these incentives. In the end, criticisms are made of the referred programs, as well as analysis regarding the new fiscal incentive program in the State of Goiás and the possible projections for this matter. |
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Freitas, Leonardo Buissahttp://lattes.cnpq.br/3766748281418212Vieira, Lucas Bevilacqua Cabiancahttp://lattes.cnpq.br/7573576110391005Freitas, Leonardo BuissaVieira, Lucas Bevilacqua CabiancaMotta, Fabrício MacedoElali, André de Souza Dantashttp://lattes.cnpq.br/2131871257906857Lisbôa, Mateus Rocha de2021-03-01T23:12:29Z2021-03-01T23:12:29Z2020-12-14LISBÔA, M. R. Incentivos fiscais no estado de Goiás: tênue divisão entre política pública eficiente e renúncia fiscal nos programas Produzir e Fomentar. 2020. 183 f. Dissertação (Mestrado em Direito e Políticas Públicas) - Universidade Federal de Goiás, Goiânia, 2020.http://repositorio.bc.ufg.br/tede/handle/tede/11116The present research seeks to analyze the effectiveness, efficiency and effectiveness of the Fomentar and Produir programs in the State of Goiás. Such programs consist of financial and tax incentives of ICMS aimed at the development of industrial activities in Goiás, aiming at the development of this economic activity in particular. The performance analysis of such programs is carried out in this research through the development of the theoretical framework that underlies the granting of tax incentives in the Brazilian context. Thus, it is essential to understand the theory related to fundamental rights and taxation, which will serve as a theoretical substrate for this research. Still, consequentialist analyzes of the Law become important to obtain an understanding of the relationship between the normative impact in the economic field, such theories being important for the verification of how this relationship is processed. The third theoretical aspect of this study consists of the study of public policies as an interdisciplinary category that enables greater knowledge about structured political mechanisms for the effectiveness of rights. This research will also develop concepts related to Brazilian fiscal federalism, inserted in a context of unequal historical construction between the regions of the country. Finally, the study of the constitutional principles governing the granting of tax incentives becomes a theoretical element of outstanding importance for the analysis of the limits and contours that must be respected by these tax incentives. Then, an empirical analysis of the social, economic and political data related to the Fomentar and Produtores programs will be carried out, so that it is possible to obtain answers regarding the effectiveness, efficiency and effectiveness of these incentives. In the end, criticisms are made of the referred programs, as well as analysis regarding the new fiscal incentive program in the State of Goiás and the possible projections for this matter.A presente pesquisa busca analisar a eficácia, eficiência e efetividade dos programas Fomentar e Produzir no Estado de Goiás. Tais programas consistem em incentivos financeiros e fiscais de ICMS voltados para o desenvolvimento de atividades industriais no território goiano, visando ao desenvolvimento dessa atividade econômica em especial. A análise de desempenho de tais programas é feita nesta pesquisa mediante o desenvolvimento do arcabouço teórico que fundamenta a concessão dos incentivos fiscais no contexto brasileiro. Dessa maneira, fundamental a compreensão da teoria atinente aos direitos fundamentais e tributação, a qual servirá de substrato teórico para esta pesquisa. Ainda, análises de cunho consequencialista do Direito se tornam importantes para que se obtenha compreensão da relação entre o impacto normativo na seara econômica, sendo tais teorias importantes para a constatação de como se processa essa relação. A terceira vertente teórica deste estudo consiste no estudo das políticas públicas enquanto categoria interdisciplinar que possibilita maior conhecimento a respeito de mecanismos políticos estruturados para a efetividade de direitos. Este esta pesquisa desenvolverá também conceitos relativos ao federalismo fiscal brasileiro, inserido em um contexto de construção histórica desigual entre as regiões do país. Por fim, o estudo dos princípios constitucionais regentes da concessão dos incentivos fiscais torna-se elemento teórico de importância destacada para análise dos limites e contornos que devem ser respeitos por esses incentivos tributários. Em seguida, será realizada análise empírica dos dados sociais, econômicos e políticos relativos aos programas Fomentar e Produzir, para que seja possível obter respostas a respeito da eficácia, eficiência e efetividade desses incentivos. Ao final, são traçadas críticas aos referidos programas, bem como análise a respeito do novo programa de incentivo fiscal do Estado de Goiás e as possíveis projeções para essa matéria.Submitted by Luciana Ferreira (lucgeral@gmail.com) on 2021-02-25T12:54:57Z No. of bitstreams: 2 Dissertação - Mateus Rocha de Lisbôa - 2020.pdf: 3623327 bytes, checksum: 83d3a56c583236129b40bf6292c5d36e (MD5) license_rdf: 805 bytes, checksum: 4460e5956bc1d1639be9ae6146a50347 (MD5)Approved for entry into archive by Luciana Ferreira (lucgeral@gmail.com) on 2021-03-01T23:12:29Z (GMT) No. of bitstreams: 2 Dissertação - Mateus Rocha de Lisbôa - 2020.pdf: 3623327 bytes, checksum: 83d3a56c583236129b40bf6292c5d36e (MD5) license_rdf: 805 bytes, checksum: 4460e5956bc1d1639be9ae6146a50347 (MD5)Made available in DSpace on 2021-03-01T23:12:29Z (GMT). No. of bitstreams: 2 Dissertação - Mateus Rocha de Lisbôa - 2020.pdf: 3623327 bytes, checksum: 83d3a56c583236129b40bf6292c5d36e (MD5) license_rdf: 805 bytes, checksum: 4460e5956bc1d1639be9ae6146a50347 (MD5) Previous issue date: 2020-12-14porUniversidade Federal de GoiásPrograma de Pós-graduação em Direito e Políticas Públicas (FD)UFGBrasilFaculdade de Direito - FD (RG)Attribution-NonCommercial-NoDerivatives 4.0 Internationalhttp://creativecommons.org/licenses/by-nc-nd/4.0/info:eu-repo/semantics/openAccessIncentivos fiscaisDesenvolvimento regionalPolíticas públicasEfetividadeControleTax incentivesRegional developmentPublic policyEffectivenessControlCIENCIAS SOCIAIS APLICADAS::DIREITOIncentivos fiscais no estado de Goiás: tênue divisão entre política pública eficiente e renúncia fiscal nos programas Produzir e FomentarTax incentives in the state of Goiás: a fine division between efficient public policy and tax waiver in the Produir and Fomentar programsinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesis3250050050011209reponame:Repositório Institucional da UFGinstname:Universidade Federal de Goiás (UFG)instacron:UFGORIGINALDissertação - Mateus Rocha de Lisbôa - 2020.pdfDissertação - Mateus Rocha de Lisbôa - 2020.pdfapplication/pdf3623327http://repositorio.bc.ufg.br/tede/bitstreams/8fc152a3-ba05-4a61-a429-12025d4a7e75/download83d3a56c583236129b40bf6292c5d36eMD53LICENSElicense.txtlicense.txttext/plain; charset=utf-81748http://repositorio.bc.ufg.br/tede/bitstreams/fd6495a2-2651-44f8-a00a-026d61190dbc/download8a4605be74aa9ea9d79846c1fba20a33MD51CC-LICENSElicense_rdflicense_rdfapplication/rdf+xml; charset=utf-8805http://repositorio.bc.ufg.br/tede/bitstreams/5814f8c9-1085-47bc-9916-0c087fb8bf19/download4460e5956bc1d1639be9ae6146a50347MD52tede/111162021-03-01 20:12:29.854http://creativecommons.org/licenses/by-nc-nd/4.0/Attribution-NonCommercial-NoDerivatives 4.0 Internationalopen.accessoai:repositorio.bc.ufg.br:tede/11116http://repositorio.bc.ufg.br/tedeRepositório InstitucionalPUBhttp://repositorio.bc.ufg.br/oai/requesttasesdissertacoes.bc@ufg.bropendoar:2021-03-01T23:12:29Repositório Institucional da UFG - Universidade Federal de Goiás (UFG)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 |
dc.title.pt_BR.fl_str_mv |
Incentivos fiscais no estado de Goiás: tênue divisão entre política pública eficiente e renúncia fiscal nos programas Produzir e Fomentar |
dc.title.alternative.eng.fl_str_mv |
Tax incentives in the state of Goiás: a fine division between efficient public policy and tax waiver in the Produir and Fomentar programs |
title |
Incentivos fiscais no estado de Goiás: tênue divisão entre política pública eficiente e renúncia fiscal nos programas Produzir e Fomentar |
spellingShingle |
Incentivos fiscais no estado de Goiás: tênue divisão entre política pública eficiente e renúncia fiscal nos programas Produzir e Fomentar Lisbôa, Mateus Rocha de Incentivos fiscais Desenvolvimento regional Políticas públicas Efetividade Controle Tax incentives Regional development Public policy Effectiveness Control CIENCIAS SOCIAIS APLICADAS::DIREITO |
title_short |
Incentivos fiscais no estado de Goiás: tênue divisão entre política pública eficiente e renúncia fiscal nos programas Produzir e Fomentar |
title_full |
Incentivos fiscais no estado de Goiás: tênue divisão entre política pública eficiente e renúncia fiscal nos programas Produzir e Fomentar |
title_fullStr |
Incentivos fiscais no estado de Goiás: tênue divisão entre política pública eficiente e renúncia fiscal nos programas Produzir e Fomentar |
title_full_unstemmed |
Incentivos fiscais no estado de Goiás: tênue divisão entre política pública eficiente e renúncia fiscal nos programas Produzir e Fomentar |
title_sort |
Incentivos fiscais no estado de Goiás: tênue divisão entre política pública eficiente e renúncia fiscal nos programas Produzir e Fomentar |
author |
Lisbôa, Mateus Rocha de |
author_facet |
Lisbôa, Mateus Rocha de |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Freitas, Leonardo Buissa |
dc.contributor.advisor1Lattes.fl_str_mv |
http://lattes.cnpq.br/3766748281418212 |
dc.contributor.advisor-co1.fl_str_mv |
Vieira, Lucas Bevilacqua Cabianca |
dc.contributor.advisor-co1Lattes.fl_str_mv |
http://lattes.cnpq.br/7573576110391005 |
dc.contributor.referee1.fl_str_mv |
Freitas, Leonardo Buissa |
dc.contributor.referee2.fl_str_mv |
Vieira, Lucas Bevilacqua Cabianca |
dc.contributor.referee3.fl_str_mv |
Motta, Fabrício Macedo |
dc.contributor.referee4.fl_str_mv |
Elali, André de Souza Dantas |
dc.contributor.authorLattes.fl_str_mv |
http://lattes.cnpq.br/2131871257906857 |
dc.contributor.author.fl_str_mv |
Lisbôa, Mateus Rocha de |
contributor_str_mv |
Freitas, Leonardo Buissa Vieira, Lucas Bevilacqua Cabianca Freitas, Leonardo Buissa Vieira, Lucas Bevilacqua Cabianca Motta, Fabrício Macedo Elali, André de Souza Dantas |
dc.subject.por.fl_str_mv |
Incentivos fiscais Desenvolvimento regional Políticas públicas Efetividade Controle |
topic |
Incentivos fiscais Desenvolvimento regional Políticas públicas Efetividade Controle Tax incentives Regional development Public policy Effectiveness Control CIENCIAS SOCIAIS APLICADAS::DIREITO |
dc.subject.eng.fl_str_mv |
Tax incentives Regional development Public policy Effectiveness Control |
dc.subject.cnpq.fl_str_mv |
CIENCIAS SOCIAIS APLICADAS::DIREITO |
description |
The present research seeks to analyze the effectiveness, efficiency and effectiveness of the Fomentar and Produir programs in the State of Goiás. Such programs consist of financial and tax incentives of ICMS aimed at the development of industrial activities in Goiás, aiming at the development of this economic activity in particular. The performance analysis of such programs is carried out in this research through the development of the theoretical framework that underlies the granting of tax incentives in the Brazilian context. Thus, it is essential to understand the theory related to fundamental rights and taxation, which will serve as a theoretical substrate for this research. Still, consequentialist analyzes of the Law become important to obtain an understanding of the relationship between the normative impact in the economic field, such theories being important for the verification of how this relationship is processed. The third theoretical aspect of this study consists of the study of public policies as an interdisciplinary category that enables greater knowledge about structured political mechanisms for the effectiveness of rights. This research will also develop concepts related to Brazilian fiscal federalism, inserted in a context of unequal historical construction between the regions of the country. Finally, the study of the constitutional principles governing the granting of tax incentives becomes a theoretical element of outstanding importance for the analysis of the limits and contours that must be respected by these tax incentives. Then, an empirical analysis of the social, economic and political data related to the Fomentar and Produtores programs will be carried out, so that it is possible to obtain answers regarding the effectiveness, efficiency and effectiveness of these incentives. In the end, criticisms are made of the referred programs, as well as analysis regarding the new fiscal incentive program in the State of Goiás and the possible projections for this matter. |
publishDate |
2020 |
dc.date.issued.fl_str_mv |
2020-12-14 |
dc.date.accessioned.fl_str_mv |
2021-03-01T23:12:29Z |
dc.date.available.fl_str_mv |
2021-03-01T23:12:29Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
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masterThesis |
status_str |
publishedVersion |
dc.identifier.citation.fl_str_mv |
LISBÔA, M. R. Incentivos fiscais no estado de Goiás: tênue divisão entre política pública eficiente e renúncia fiscal nos programas Produzir e Fomentar. 2020. 183 f. Dissertação (Mestrado em Direito e Políticas Públicas) - Universidade Federal de Goiás, Goiânia, 2020. |
dc.identifier.uri.fl_str_mv |
http://repositorio.bc.ufg.br/tede/handle/tede/11116 |
identifier_str_mv |
LISBÔA, M. R. Incentivos fiscais no estado de Goiás: tênue divisão entre política pública eficiente e renúncia fiscal nos programas Produzir e Fomentar. 2020. 183 f. Dissertação (Mestrado em Direito e Políticas Públicas) - Universidade Federal de Goiás, Goiânia, 2020. |
url |
http://repositorio.bc.ufg.br/tede/handle/tede/11116 |
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por |
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por |
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Attribution-NonCommercial-NoDerivatives 4.0 International http://creativecommons.org/licenses/by-nc-nd/4.0/ |
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openAccess |
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Universidade Federal de Goiás |
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dc.publisher.initials.fl_str_mv |
UFG |
dc.publisher.country.fl_str_mv |
Brasil |
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Faculdade de Direito - FD (RG) |
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Universidade Federal de Goiás |
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