Incentivos fiscais e o programa “produzir” em Goiás: impactos

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Universidade Federal de Goiás


The tax incentive is a government policy used in order to attract business and provide local development. This public action was initially used only by the federal government, however, with the 1988 Constitution, the states could also adopt this measure, which led to internal conflicts for attracting companies. The tax incentive has been discussed in the literature and does not yet have a consensus. Some authors defend their practice and others point out its shortcomings. In addition, there are few jobs that provide a statistical analysis at regional level. The impact of these programs on the development of the economy is still inconclusive, therefore, the present study was to verify if there is a significant correlation between public policies of tax incentives and regional development, analyzing the data on companies benefiting from the incentive program tax implemented in the state of Goiás (Produzir) and checking whether there is a correlation between this public policy with the economic aspects of the beneficiary regions. The analyzed data were extracted from the base of the Department of Industry and Commerce from Goiás and arranged in to 8 diferent econometric models. It was found that there is not a positive correlation between this tax incentive policy and the local industrial development in Goiás, in addition, this correlation is significant, despite having small values. The analyzed results corroborate with others researches pointing to a negative impacts of the use of tax incentives, and identified several weaknesses of the program should be fixed for a better economic performance, such as a better distribution of resources. This research contributes to the academic field as using estatistics models (Ordinary Least Squares) to identify correlation with economic development data of citys in Goiás. For future research, it is suggested to check is this a misallocation of resources, if there is funding request for little incentive areas or if companies that do not develop interest in investing in a particular place and why this occurs.



AMARAL, Ana Paula Xavier. Incentivos fiscais e o programa “produzir” em Goiás: impactos. 2016. 103 f. Dissertação (Mestrado em Administração) - Universidade Federal de Goiás, Goiânia, 2016.