Gestão dos incentivos fiscais em Goiás – uma proposta alternativa a legislação do Programa Produzir
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2018-03-23
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Universidade Federal de Goiás
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This research aims to elaborate a proposal of intervention that consists of an alternative model to alter specific points of the “Produzir” Program legislation, aiming to correct some flaws developed by this policy, observed throughout this study, as well as to analyze the effectiveness of this program. To do so, an analysis of the efficiency of the policy, its results in relation to the generation of employment and income, its spatial distribution in the state of Goiás and the fulfillment of its objectives are necessary. This dissertation has as justification the current financial crisis experienced in Brazil and the need to investigate whether the public policies adopted by the Brazilian public administration are being managed in the best possible way. Another motivational factor of the research is present in the dichotomy between the benefits and hindrances over tax benefits, a period of intensification in the dispute of attraction and investment by the Brazilian states through the use of tax advantages. Having this as the main scope, the research consists of analyzing, in its theoretical background, the basis and history of public policies of such caliber. The methodology has a qualitative approach and the type of research consists of applied study and action research, based upon a bibliographical search on works with related themes and the study of those related to the law 13.591/2000 of the “Produzir” Program. The results of this study confirmed the enhancement of regional inequality in Goiás even with the use of tax advantages and propose a solution based on the intervention proposal model, which resulted in a package of benefits directed to the Northern region of Goiás (less dynamic), inspired by the Feincon Program - pioneer in attracting investments in the state of Goiás.
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MATOS, V. G. J. Gestão dos incentivos fiscais em Goiás – uma proposta alternativa a legislação do Programa Produzir. 2017. 123 f. Dissertação (Mestrado em Administração Pública em Rede Nacional) - Universidade Federal de Goiás, Aparecida de Goiânia, 2018.