Fiscal exemption policy and economic dynamic in the State of Rio de Janeiro in the years 2010

• Autor(a) principal: Barcelos, Daniel Ribeiro
• Data de Publicação: 2018
• Outros Autores: Santos , Leandro Bruno
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Cerrados (Montes Claros. Online)
• Texto Completo: https://www.periodicos.unimontes.br/index.php/cerrados/article/view/1261
• topic: Estado do Rio de Janeiro. Lei Rosinha. Guerra Fiscal. Isenção Fiscal.; State of Rio de Janeiro. Rosinha Law. Fiscal war. Tax exemption.; Estado de Río de Janeiro. Ley Rosinha. Guerra Fiscal. Exención Fiscal.

This article analyzes the territorial impacts of the successive policies of tax exemptions in the economic dynamics of the State of Rio de Janeiro (ERJ). The state has intensified its participation in the so-called "fiscal war" since the mid-1990s, in the midst of the neoliberal opening of the Brazilian economy and the dispute among federal entities for the attraction of investments. The "Rosinha Law", based on the discourse of reducing the disparities between the regions of the state and developing the interior of Rio de Janeiro, reduced the ICMS from 19% to 2% over 25 years. The methodological procedures used included bibliographic survey and reading, collection of secondary data in institutional sources (IBGE, MTE, TCE, SEFAZ), systematization and data analysis in the light of references. The theoretical reflections and the data analyzed show that the exemptions promoted by the ERJ in the different administrations have prioritized already consolidated economic sectors and / or with few sectorial links and, in the great majority, located in the metropolitan area, reinforcing historical concentration.