Incentivos fiscais e o programa “produzir” em Goiás: impactos
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2016-09-01
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Universidade Federal de Goiás
Resumo
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.
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Citação
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.