Incentivos fiscais no estado de Goiás: tênue divisão entre política pública eficiente e renúncia fiscal nos programas Produzir e Fomentar
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2020-12-14
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Universidade Federal de Goiás
Resumo
The present research seeks to analyze the effectiveness, efficiency and effectiveness of the
Fomentar and Produir programs in the State of Goiás. Such programs consist of financial and
tax incentives of ICMS aimed at the development of industrial activities in Goiás, aiming at the
development of this economic activity in particular. The performance analysis of such
programs is carried out in this research through the development of the theoretical framework
that underlies the granting of tax incentives in the Brazilian context. Thus, it is essential to
understand the theory related to fundamental rights and taxation, which will serve as a
theoretical substrate for this research. Still, consequentialist analyzes of the Law become
important to obtain an understanding of the relationship between the normative impact in the
economic field, such theories being important for the verification of how this relationship is
processed. The third theoretical aspect of this study consists of the study of public policies as
an interdisciplinary category that enables greater knowledge about structured political
mechanisms for the effectiveness of rights. This research will also develop concepts related to
Brazilian fiscal federalism, inserted in a context of unequal historical construction between the
regions of the country. Finally, the study of the constitutional principles governing the
granting of tax incentives becomes a theoretical element of outstanding importance for the
analysis of the limits and contours that must be respected by these tax incentives. Then, an
empirical analysis of the social, economic and political data related to the Fomentar and
Produtores programs will be carried out, so that it is possible to obtain answers regarding the
effectiveness, efficiency and effectiveness of these incentives. In the end, criticisms are made
of the referred programs, as well as analysis regarding the new fiscal incentive program in the
State of Goiás and the possible projections for this matter.
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LISBÔA, M. R. Incentivos fiscais no estado de Goiás: tênue divisão entre política pública eficiente e renúncia fiscal nos programas Produzir e Fomentar. 2020. 183 f. Dissertação (Mestrado em Direito e Políticas Públicas) - Universidade Federal de Goiás, Goiânia, 2020.