Use este identificador para citar ou linkar para este item: http://rebacc.crcrj.org.br/handle/123456789/2760
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dc.creatorLarissa Gabrielle Soares Marinho de Oliveira; Universidade Federal de Minas Gerais (UFMG)-
dc.creatorJacqueline Veneroso Alves da Cunha; Universidade Federal de Minas Gerais (UFMG)-
dc.creatorSilvério Antônio do Nascimento; Universidade Federal de Minas Gerais (UFMG)-
dc.creatorBruna Camargos Avelino; Universidade Federal de Minas Gerais (UFMG)/Universidade de São Paulo (USP)-
dc.date2014-12-02-
dc.date.accessioned2016-12-09T17:31:26Z-
dc.date.available2016-12-09T17:31:26Z-
dc.identifierhttp://revista.crcsc.org.br/revista/ojs-2.2.3-06/index.php/CRCSC/article/view/1912-
dc.identifier.urihttp://rebacc.crcrj.org.br/handle/123456789/2760-
dc.descriptionTax incentives are mechanisms used by the State to attract new investments for generating economic growth in its region. However, no one knows for sure if the granting of such benefits actually creates growth for the regions and income for the population. In this context, this study aims at identifying whether the tax incentive policies adopted by the city of Teixeira de Freitas, Bahia State, Brazil, for installing the Grendene S.A. company (Brazilian company of shoe manufacturing) has brought economic growth to the city and generated income for the population. For this purpose, documentary analysis and statistical methods were used. Variables that are influenced by the tax incentive granting, such as Gross domestic product-GDP, admissions and dismissals in the period, industries' behavior, collection and transfer of Tax on Circulation of Goods and Services (ICMS-Imposto sobre Circulação de Mercadorias e Serviços), and Exercise Tax (IPI-Imposto sobre Produtos Industrializados) transfer were analyzed, as well as the recent survey on the profile of Brazilian municipalities made by the Brazilian Institute of Geography and Statistics (IBGE-Instituto Brasileiro de Geografia e Estatística). Overall, the data showed economic growth of the studied municipality, which tends to confirm the theoretical premise that the tax incentives effectively generate economic growth. However, it cannot be stated only based on this research that this growth was generated by tax incentives. In this sense, this study contributes to put this matter into evidence and encourage further research.-
dc.descriptionOs incentivos fiscais são mecanismos utilizados pelo Estado para atrair novos investimentos para sua região, com o intuito de gerar crescimento econômico. No entanto, não se sabe ao certo se a concessão desses benefícios realmente gera crescimento para as regiões e renda para a população. Nesse contexto, o objetivo deste estudo consiste em identificar eventuais impactos da política de incentivos fiscais adotada pelo município de Teixeira de Freitas no crescimento e na geração de renda para a população. Para isso, foi utilizada a análise documental e métodos estatísticos. Foram analisadas variáveis que são influenciadas pela concessão dos incentivos fiscais, tais como o PIB, admissões e desligamentos no período, comportamento das indústrias, arrecadação e repasse de ICMS e repasse de IPI, bem como o recente levantamento do IBGE sobre o perfil dos municípios brasileiros. De modo geral, os dados apontaram para um crescimento econômico do município, o que tende a corroborar a premissa de cunho teórico de que os incentivos fiscais efetivamente geram crescimento econômico. Porém, não se pode afirmar, somente a partir da realização desta pesquisa, que tal crescimento foi gerado pela concessão de incentivos fiscais. Nesse sentido, o presente estudo contribui para tornar esse assunto mais evidente e fomentar novas pesquisas.-
dc.formatapplication/pdf-
dc.languagept-
dc.publisherREVISTA CATARINENSE DA CIÊNCIA CONTÁBIL-
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dc.sourceREVISTA CATARINENSE DA CIÊNCIA CONTÁBIL; Vol. 13, No 40 (2014): Setembro-Dezembro; 37-53-
dc.subjectTax incentives; Economic growth; Collection; Transfer.-
dc.subjectIncentivos fiscais; Crescimento econômico; Arrecadação; Repasse.-
dc.titleAnalysis of the tax break policies in Brazilian municipalities: the case of the installation of Grendene Company in Teixeira de Freitas Municipality-
dc.titleAnálise das Políticas de Incentivos Fiscais nos Municípios Brasileiros: o caso da instalação da Grendene no Município de Teixeira de Freitas – BA - DOI: http://dx.doi.org/10.16930/2237-7662/rccc.v13n40p37-53-
Aparece nas coleções:Revista Catarinense de Contabilidade (CRCSC)

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