Effects of IPI exemption in economic capacity and training of the Union's revenue

• Autor(a) principal: Mendes, Wesley de Almeida
• Data de Publicação: 2021
• Outros Autores: Lima, João Eustáquio de, Ferreira, Marco Aurelio Marques, Mendes, Wanderson de Almeida
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Científica Hermes
• Texto Completo: https://revistahermes.com.br/index.php/hermes1/article/view/585
• topic: IPI exemption. fiscal policy. public revenues; desoneração IPI; política Fiscal; receitas públicas

The present study aims to verify if the IPI exemption policy interfered in the composition of the Union's revenues and its reflection on the economic capacity of Brazil. To do so, based on a VEC model, the possible influences of total collection revenues, IPI collection revenues and GDP from the implementation of the IPI exemption policy. The results pointed out that the policy did not interfere with the tax collection, but in the short term reduced the total tax collection. In addition, no effects on GDP were identified, but could be justified by the maintenance of GDP, since there was an international crisis scenario. Finally, it is noted that the IPI tax relief policy has positive and negative effects on Brazilian fiscal health, which indicates that such policy should be applied in a strategic and with a qualification, so that the gains generated are greater than the losses that arise.