O impacto da Lei Kandir sobre a economia paulista

• Autor(a) principal: Dall'Acqua, Fernando Maida
• Data de Publicação: 2001
• Tipo de documento: Relatório
• Idioma: por
• Título da fonte: Repositório Institucional do FGV (FGV Repositório Digital)
• Texto Completo: http://hdl.handle.net/10438/2946
• topic: Tax incentive; Lei Kandir; Desoneração tributária; Administração de empresas; Finanças públicas; Imposto sobre circulação de mercadorias e serviços

In september 1996, the National Congress approved the Complemmentary Law # 87. addressed to reduce the state value-added tax (VAT).This tax incentive law aimed to support exports of agricultural and semi-processed products so as taxed capital and service goods. The main reasons to adopt this tax incentive were to stimulate not only the export but also the domestic investiment in the Brazilian economy. Initially the iniciative met state government resistence since it resulted in an important lost of their most important tax revenue. As a consequence, the Federal Government negociated with the states a mechanism of compensation based on a concept of revenue insurance. This law passed by continuous process of change which was finalized by the edition of a new law in july, 2000. The report will evaluate both (i) the impact of the law on the Brazilian export and capital goods investment and (ii) its effect on the state finance through of the eventual lost of tax revenue.