Incentivos fiscais no estado de Goiás: tênue divisão entre política pública eficiente e renúncia fiscal nos programas Produzir e Fomentar

• Autor(a) principal: Lisbôa, Mateus Rocha de
• Data de Publicação: 2020
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da UFG
• Texto Completo: http://repositorio.bc.ufg.br/tede/handle/tede/11116
• topic: Incentivos fiscais; Desenvolvimento regional; Políticas públicas; Efetividade; Controle; Tax incentives; Regional development; Public policy; Effectiveness; Control; CIENCIAS SOCIAIS APLICADAS::DIREITO

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.