INCENTIVOS FISCAIS DO IMPOSTO SOBRE CIRCULAÇÃO DE MERCADORIAS E SERVIÇOS (ICMS) NO ESTADO DE GOIÁS E OS EFEITOS PARA O DESENVOLVIMENTO REGIONAL

Abstract

This dissertation is part of the Public Policies and Regional Development research line of the Master's Professional Program in Regional Development of the University Center Alves Faria (UNIALFA), which investigated the tax breaks granted by the State of Goiás, specifically the Tax on Circulation of Goods and Services (ICMS), seeking to highlight its effects on the regional development. One concern that guided the present work was to show the historic model of tax breaks, focusing on non-fiscal taxation as a driver of development. Therefore, the objective of this study is to analyze the possibilities of using the tax breaks granted by the State of Goiás, more specifically on ICMS, during the period of 2010-2018 and its effects on the regional development. The empirical basis of the interlocution with the theoretical corpus was constructed through normative sources and data extracted from the Secretariat of Finance, currently known as Secretariat of Economics and Institute Mauro Borges (IMB), the Brazilian Institute of Geography and Statistics (IBGE) and the Institute for Applied Economic Research (IPEA). With the objective of verticalize the study, data related to the Goiás Industrial Development Program (PRODUZIR) were collected for the period of 2010-2018. Therefore, this study sought to understand the limits and perspectives of the tax break model, to assess the evolution of its effects on economic and social indicators attributable directly or indirectly to the tax breaks of the ICMS in the State of Goiás, as well as other determining factors that attract companies and investments to the State, in comparison with other Center-West States, except the Federal District. The findings of this study reinforce the understanding that this tax break model provided limited sustainable regional development over the years. Therefore, the design of this model of public policy deserves reformulation, connected with an intense state planning activity, to leverage the regional development of the State, as well as the consolidation and harmonious realization of the Federative Republic of Brazil, aiming to achieve the fundamental right to good administration.