Os aspectos positivos e negativos dos benefícios fiscais

Abstract

This paper proposes to analyze the repercussions caused by tax incentives on the economic advancement of the State of Goiás. As a problem, tax waiver is placed as a parameter for analyzing this specific type of public policy and how much it promotes and instigates capital inflows. Thus, it becomes interesting to investigate whether this application result becomes positive or negative in the process. The justification comes from the possibility of understanding economic losses both for the state as a resource and for the population as investment and entrepreneurship power. The study is based on collected data that have tax benefits as the main instruments used by the state. For data analysis and understanding of this study, fiscal incentive devices are used as promotion mechanisms for the implementation of new companies, reducing regional differences, with emphasis on job creation. Thus, it was possible to observe an accumulation in the granting of benefits in a few regions, which may increase regional differences. It is also perceived that the benefit has repercussions on the generation of jobs and the returns proved to be insufficient. For that, descriptive methodology and bibliographical research were used.