Tax exemption as a factor of socioeconomic development of the brazilian regions

Detalhes bibliográficos
Autor(a) principal: Botelho, Luciano Henrique Fialho
Data de Publicação: 2020
Outros Autores: Abrantes, Luiz Antônio
Tipo de documento: Artigo
Idioma: por
Título da fonte: DRd - Desenvolvimento Regional em debate
Texto Completo: http://www.periodicos.unc.br/index.php/drd/article/view/3145
Resumo: Do tax exemption interfere with the development of Brazilian regions? With the objective of tax equity and reducing regional disparities, tax exemption have become a trend in Brazil, representing, in 2016, 21% of the federal tax collection. In this context, this study aimed to analyze the relationship between tax exemption policies and socioeconomic indicators in Brazilian regions. To this end, it was based on debates tax exemption, federalism, the tax system and regional development and inequality. Regarding the methods, descriptive statistical analyzes, bibliographic searches and the estimation of Simple Linear Regressions (RLS) for Panel Data were performed. From the comparative temporal analysis, between 2005 and 2014, it was shown that there were no significant improvements in indicators of employment, exports, regional GDP and federal revenue by region due to the effect of tax exemption. In general, the regions with the greatest development have a better relationship between tax exemption and the indicators mentioned. Keywords: Tax Exemption. Federalism. National Tax System. Socioeconomic Development. Regional Inequalities.
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spelling Tax exemption as a factor of socioeconomic development of the brazilian regionsExcepciones de impuestos como factor del desarrollo socioeconómico en las regiones brasileñasDesoneração tributária como fator de desenvolvimento socioeconômico das regiões brasileirasDo tax exemption interfere with the development of Brazilian regions? With the objective of tax equity and reducing regional disparities, tax exemption have become a trend in Brazil, representing, in 2016, 21% of the federal tax collection. In this context, this study aimed to analyze the relationship between tax exemption policies and socioeconomic indicators in Brazilian regions. To this end, it was based on debates tax exemption, federalism, the tax system and regional development and inequality. Regarding the methods, descriptive statistical analyzes, bibliographic searches and the estimation of Simple Linear Regressions (RLS) for Panel Data were performed. From the comparative temporal analysis, between 2005 and 2014, it was shown that there were no significant improvements in indicators of employment, exports, regional GDP and federal revenue by region due to the effect of tax exemption. In general, the regions with the greatest development have a better relationship between tax exemption and the indicators mentioned. Keywords: Tax Exemption. Federalism. National Tax System. Socioeconomic Development. Regional Inequalities.¿Las exenciones de impuestos interfieren con el desarrollo de las regiones brasileñas? Con el objetivo de equidad tributaria y reducción de las disparidades regionales, las exenciones tributarias se han convertido en una tendencia en Brasil, representando, en 2016, el 21% de la recaudación de impuestos federales. En este contexto, este estudio tuvo como objetivo analizar la relación entre las políticas de exención de impuestos y los indicadores socioeconómicos en las regiones brasileñas. Para ello, se basó en debates sobre exenciones tributarias, federalismo, sistema tributario y desarrollo y desigualdad regional. En cuanto a los métodos, se realizaron análisis estadísticos descriptivos, búsquedas bibliográficas y la estimación de Regresiones Lineales Simples (RLS) para Datos Panel. Del análisis temporal comparativo, entre 2005 y 2014, se demostró que no se observaron mejoras significativas en los indicadores de empleo, exportaciones, PIB regional e ingresos federales por región por efecto de las exenciones tributarias. En general, las regiones con mayor desarrollo tienen una mejor relación entre las exenciones tributarias y los indicadores mencionados. Palavras clave: Excepciones de Impuestos. Federalismo. Sistema Tributario Nacional. El desarrollo socioeconómico. Desigualdades regionales.As desonerações tributárias interferem no desenvolvimento das regiões brasileiras? Tendo como objetivo equidade tributária e redução de disparidades regionais, as desonerações tributárias se tornaram uma tendência no Brasil, representando, em 2016, 21% da arrecadação federal. Nesse contexto, este trabalho objetivou analisar a relação das políticas de desonerações tributárias com indicadores socioeconômicos das regionais brasileiras. Para tanto, embasou-se em debates sobre desonerações tributárias, federalismo, sistema tributário e desenvolvimento e desigualdade regional. Com relação aos métodos, realizou-se de análises estatísticas descritivas, pesquisas bibliográficas e a estimação de Regressões Lineares Simples (RLS) para Dados em Painel. A partir da análise comparativa temporal, entre 2005 e 2014, apresentou-se que não foram visualizadas melhorias significativas sobre indicadores de emprego, exportação, PIB regional e arrecadação federal por região pelo efeito das desonerações tributárias. De forma geral, as regiões que apresentam maior desenvolvimento possuem melhor relação entre as desonerações tributárias e os indicadores citados. Palavras-chave: Desoneração Tributária. Federalismo. Sistema Tributário Nacional. Desenvolvimento Socioeconômico. Desigualdades Regionais.Universidade do Contestado (UnC)2020-10-29info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttp://www.periodicos.unc.br/index.php/drd/article/view/314510.24302/drd.v10i0.3145DRd - Desenvolvimento Regional em debate; v. 10 (2020); 1258-12832237-902910.24302/drd.v10i0reponame:DRd - Desenvolvimento Regional em debateinstname:Universidade do Contestado (UNC)instacron:UNCporhttp://www.periodicos.unc.br/index.php/drd/article/view/3145/1432Copyright (c) 2020 DRd - Desenvolvimento Regional em debatehttps://creativecommons.org/licenses/by-nd/4.0info:eu-repo/semantics/openAccessBotelho, Luciano Henrique FialhoAbrantes, Luiz Antônio2020-10-29T19:24:48Zoai:ojs.pkp.sfu.ca:article/3145Revistahttp://www.periodicos.unc.br/index.php/drdONGhttp://www.periodicos.unc.br/index.php/drd/oaidaniela@unc.br || revistadrd@unc.br || alexandre@unc.br || josiane@unc.br || valdir@unc.br2237-90292237-9029opendoar:2020-10-29T19:24:48DRd - Desenvolvimento Regional em debate - Universidade do Contestado (UNC)false
dc.title.none.fl_str_mv Tax exemption as a factor of socioeconomic development of the brazilian regions
Excepciones de impuestos como factor del desarrollo socioeconómico en las regiones brasileñas
Desoneração tributária como fator de desenvolvimento socioeconômico das regiões brasileiras
title Tax exemption as a factor of socioeconomic development of the brazilian regions
spellingShingle Tax exemption as a factor of socioeconomic development of the brazilian regions
Botelho, Luciano Henrique Fialho
title_short Tax exemption as a factor of socioeconomic development of the brazilian regions
title_full Tax exemption as a factor of socioeconomic development of the brazilian regions
title_fullStr Tax exemption as a factor of socioeconomic development of the brazilian regions
title_full_unstemmed Tax exemption as a factor of socioeconomic development of the brazilian regions
title_sort Tax exemption as a factor of socioeconomic development of the brazilian regions
author Botelho, Luciano Henrique Fialho
author_facet Botelho, Luciano Henrique Fialho
Abrantes, Luiz Antônio
author_role author
author2 Abrantes, Luiz Antônio
author2_role author
dc.contributor.author.fl_str_mv Botelho, Luciano Henrique Fialho
Abrantes, Luiz Antônio
description Do tax exemption interfere with the development of Brazilian regions? With the objective of tax equity and reducing regional disparities, tax exemption have become a trend in Brazil, representing, in 2016, 21% of the federal tax collection. In this context, this study aimed to analyze the relationship between tax exemption policies and socioeconomic indicators in Brazilian regions. To this end, it was based on debates tax exemption, federalism, the tax system and regional development and inequality. Regarding the methods, descriptive statistical analyzes, bibliographic searches and the estimation of Simple Linear Regressions (RLS) for Panel Data were performed. From the comparative temporal analysis, between 2005 and 2014, it was shown that there were no significant improvements in indicators of employment, exports, regional GDP and federal revenue by region due to the effect of tax exemption. In general, the regions with the greatest development have a better relationship between tax exemption and the indicators mentioned. Keywords: Tax Exemption. Federalism. National Tax System. Socioeconomic Development. Regional Inequalities.
publishDate 2020
dc.date.none.fl_str_mv 2020-10-29
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://www.periodicos.unc.br/index.php/drd/article/view/3145
10.24302/drd.v10i0.3145
url http://www.periodicos.unc.br/index.php/drd/article/view/3145
identifier_str_mv 10.24302/drd.v10i0.3145
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv http://www.periodicos.unc.br/index.php/drd/article/view/3145/1432
dc.rights.driver.fl_str_mv Copyright (c) 2020 DRd - Desenvolvimento Regional em debate
https://creativecommons.org/licenses/by-nd/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2020 DRd - Desenvolvimento Regional em debate
https://creativecommons.org/licenses/by-nd/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade do Contestado (UnC)
publisher.none.fl_str_mv Universidade do Contestado (UnC)
dc.source.none.fl_str_mv DRd - Desenvolvimento Regional em debate; v. 10 (2020); 1258-1283
2237-9029
10.24302/drd.v10i0
reponame:DRd - Desenvolvimento Regional em debate
instname:Universidade do Contestado (UNC)
instacron:UNC
instname_str Universidade do Contestado (UNC)
instacron_str UNC
institution UNC
reponame_str DRd - Desenvolvimento Regional em debate
collection DRd - Desenvolvimento Regional em debate
repository.name.fl_str_mv DRd - Desenvolvimento Regional em debate - Universidade do Contestado (UNC)
repository.mail.fl_str_mv daniela@unc.br || revistadrd@unc.br || alexandre@unc.br || josiane@unc.br || valdir@unc.br
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