Methodological profile of tax incentives applied in public policies: an analysis of the scenario from 2006 to 2016

• Autor(a) principal: Batista, Bruna Campanharo
• Data de Publicação: 2018
• Outros Autores: de Oliveira, Marilene Olivier Ferreira, Dornellas, Vinicius de Almeida, de Carvalho, Vinicius Ramon Taufner, D'Andréa, Rafael
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Produção Online
• Texto Completo: https://www.producaoonline.org.br/rpo/article/view/2922
• topic: Tax incentives. Evaluation. Public Policies.; Incentivos fiscais. Avaliação. Políticas Públicas.

The concession of tax incentives is a sound and diverse practice in the management of the country, such as the development of market sectors and / or industrial parks, as well as the induction of correct social and environmental behavior. The fact is that the fiscal instruments in the laws and programs must be evaluated so that the necessary measures are taken in favor of continuous improvement. Therefore, the objective of this paper is to present, from what was published from 2006 to 2016, the main methodologies used for the analysis of fiscal incentives. In order to make it feasible, the bibliographical research was used to define the study sample and, based on it, considered five criteria, which are: focus of the study, point of view, program or tax incentive in evidence, approach and method. Finally, the methodological panorama of the research was presented, and the main paths covered by the authors who proposed to evaluate the tax incentives were listed.