RELAÇÃO ENTRE CENTROPRODUZIR E A CENTRAL ÚNICA DE DISTRIBUIÇÃO: UM ESTUDO SOBRE O INCENTIVO FISCAL NO MUNICÍPIO DE GOIÂNIA

Abstract

This study investigates the main effects of the tax incentive in the city of Goiania caused by the installation of commercial enterprises benefit by reducing the Tax on the Circulation of Goods and on Shuttle Services Rendered Interstate and Intermunicipal and Communications (ICMS) between 2003 and 2014. Specifically, sought to study the performance of revenues from trade benefits from the tax incentive in Goiania, analyze the contribution of subsidized companies and their relation to the collection of the Tax on the Circulation of Goods and on Interstate Transport Services Rendered and Inter and (ICMS), identify tax breaks from the state of Goiás in relation to the Tax on the Circulation of Goods and on Shuttle Services Rendered Interstate and Intermunicipal and Communications (ICMS) and analyze the result of the product's performance gross domestic (GDP). The result shows that the hypothesis of centroproduzir program, contribute to performance of sales, is not confirmed and the study finds that the value of tax breaks was higher than the collected GST and sales revenue of these companies were higher after stopping centroproduzir incentive.