Navegando por Assunto "Incentivos fiscais"

Agora exibindo 1 - 10 de 10

Acesso aberto (Open Access)
O direito brasileiro atende às diretrizes de governança de incentivos fiscais para combate ao BEPS?
(Universidade Católica de Brasília, 2020-06) SCAFF, Luma Cavalero de Macêdo; SILVA, Maria Stela Campos da; NOGUEIRA, Rodrigo Baia
The development of a tax incentive control system is an especially problematic aspect for legal systems. An interesting way to improve understanding of the subject is to evaluate legal norms from studies and guidelines produced by international organizations. In this paper, the studies on governance of tax incentives produced in the context of Combating Erosion of the Tax Base and Transfer of Profits (BEPS), conducted by the Organization for Economic Co-operation and Development (OECD), are adopted as a theoretical reference to answer the question: does the brazilian legal system comply with the guidelines of legal incentives to oppose BEPS? It is concluded that, although the system has standards that are in line with the guidelines, they are insufficient for their reception.
Acesso aberto (Open Access)
Fragilidade na transparência e desigualdade na política de incentivos fiscais no estado do Pará: um estudo de caso voltado ao desenvolvimento regional no Marajó, sob o prisma da empregabilidade e pobreza da população
(Universidade Federal do Pará, 2023-05-23) VENDRAMIN, Silaine Karine; SILVA, Maria Stela Campos da; http://lattes.cnpq.br/6127087703635751
Considering that Marajó has historical inequalities among the other regions of the State of Pará, this research seeks to know whether the concession and follow-up procedures, by the Fiscal Incentive Policy Commission, dispensed to companies in Marajó, from the publication of Decree nº 579/2020, meet the requirements of the legislation and generate positive effects on the development of the Marajoara region, through an improvement in employability and poverty rates. The applied method is the deductive one with documentary and bibliographical research, and case studies. In addition, a diagnosis was made with the companies that had concessions approved, during March/2020 and December/2021, for the analysis of the proportionality between the benefit granted and the “social and economic gain” received by the State. For the analysis of employability data and the population's poverty level, information from the Ministry of Labor and Employment (MTE) and CadÚnico were used. The research led to a propositional diagnosis for the improvement of the development of the Marajó RI and of the Fiscal Incentive Policy of the State of Pará.
Acesso aberto (Open Access)
Guerra fiscal: validade jurídica da glosa de créditos de ICMS
(Universidade Federal do Pará, 2014) SEFER, Tiago Nasser; KZAM NETO, Calilo Jorge; http://lattes.cnpq.br/0615330668721075
The dissertation focuses on the ICMS tax war, which is a phenomenon in which the states seek to attract companies to its territory through tax breaks. To grant ICMS tax break is required unanimous consent of the States under the CONFAZ, which is very difficult. Thus, it has become common that when an irregular incentive is granted for certain companies by a state of origin, the state of destination does not recognize the ICMS credits generated, based on Article 8, I from the Supplementary Law 24/1975. The majority doctrine has been pacified towards being against this non-recognition, and the Supreme Court doesn’t have yet a definitive position on the issue. The text proposal is to build a sound doctrine that opposes the majority and defends the possibility of disallowance of ICMS credits arising from unconstitutional tax breaks. We discuss issues such as rule of law, validity, fiscal federalism, taxpayer fundamental rights, rule incidence matrix, tax liability, non-cumulative system, ICMS, and disallowance of credits. After using the subsidies provided, we hold our thesis as to authorizing the act of credit cancelation.
Acesso aberto (Open Access)
Impacto da política de incentivos fiscais da Sudam nas transferências constitucionais (FPE e FPM) dos estados e municípios da Amazônia Legal
(Universidade Federal do Pará, 2022-10-27) SANTOS, Fábio Roberto Araújo dos; RIBEIRO, Adagenor Lobato; http://lattes.cnpq.br/7267332533770139; https://orcid.org/0000-0002-3694-0163
The present work intends to investigate the relationship between the tax incentives administered by SUDAM and mandatory constitutional transfers (FPE and FPM) in the Amazon region, considering the tax waiver data provided by the Federal Revenue Service of Brazil (RFB), based on the existing debate on the effectiveness of fiscal incentives to reduce regional inequalities and the existing tax collection imbalances between the federation's entities. The general objective of the study is to analyze the impact on constitutional transfers (FPE and FPM) in the states and municipalities that are part of the Legal Amazon if the tax incentives administered by SUDAM did not exist, in the period from 2009 to 2018, based on the hypothesis that the possibility of absence of these incentives, in financial terms, would be harmful to the region because the conversion of this amount into federal collection would cause a lower monetary return to states and municipalities via participation funds. The research was structured on the collection of data from the RFB and the Federal Audit Court (TCU) for the stipulated period, which were ordered year by year according to the peculiarities and distribution methodology of each participation fund, and thus, it was possible to identify the amounts that would be allocated to the states and municipalities that make up the Legal Amazon with the absence of SUDAM's tax incentives, assuming that the behavior of private agents and the affected economic sectors would remain the same. The study results confirmed the initial hypothesis and showed that, on average, only 12% of the amounts referring to tax incentives granted between 2009 and 2018 would return to the states and municipalities of the Legal Amazon for investments through the FPE and FPM, which did not prevent the realization that, despite being an important policy to generate investments, jobs and income, it alone is not capable of solving the problems of underdevelopment in the Amazon region, which, by the way, does not have a concrete diagnosis of its causes and consequently it lacks consistent programs and projects, with defined objectives and goals, involving the Union, states and municipalities in favor of its development.
Acesso aberto (Open Access)
Modelo para obtenção de incentivos fiscais de ICMS aplicados à cadeia produtiva da construção: uma análise da indústria de cerâmica vermelha
(Universidade Federal do Pará, 2021-01-29) FARIAS JUNIOR, Claudionor Andrade; DUARTE, André Augusto Azevedo Montenegro; ttp://lattes.cnpq.br/1135221873341973; https://orcid.org/0000-0003-4586-1587; NEVES, Renato Martins das; http://lattes.cnpq.br/6538317425557058
This thesis aims to analyze and propose guidelines to the criteria inherent to the ICMS legislation applied to Industries in General, establishing a model directed to the Construction Production Chain with emphasis on the Pará Red Ceramics Industry. To this end, it adopted theoretical concepts related to the characterization of its research universe as well as the main aspects pertinent to fiscal taxation in the referred chain, distancing itself from the legal and accounting approaches. As a central reference of the study, the model recommended by the state law of Pará, which provides for special tax treatment applicable to “industries in general”, is notable. To carry out the investigation, the quantitative research method was adopted, with the application of an electronic questionnaire to the group of industries belonging to the main ceramic pole in the northern region of Brazil. From the realization of the field research, the quantitative data collected were analyzed through the use of statistical techniques of descriptive and inferential analysis (multiple linear regression, cluster analysis, and analysis of variance). The results obtained give rise to divergent positions related to the theoretical and empirical validation of the original model. As for the empirical compartment, it is suggested: (1) the revision of the way of measuring the data referring to the variables “Innovation” and “Sustainability, with emphasis on gaining variability in the related data; and (2) the review of the scores (weights) attributed to these two variables, with emphasis on their corresponding levels of benefits achieved. As a relevant result, it is also worth highlighting the mapping of the investigated sector, highlighting: (1) the assessment of the framework of the companies participating in the research, concerning the reach of the different levels of benefit; and (2) the grouping of units (firms), considering the measure of similarity of the responses obtained. Conclusively, as a theoretical and managerial contribution, we highlight the filling of an important gap in the field of study related to the tax benefits applied to the construction production chain, such as the emphasis on the importance of a scientific foundation for the formulation of legislation associated with global public policies. Particularly, the contribution directed to the legislators of the different states of the federation, supporting the reflection and discussion about the impact of the variables "Innovation" and "Sustainability" in increasing the condition of competitiveness for companies.
Acesso aberto (Open Access)
Morte e ressurreição da SUDAM: uma análise da decadência e extinção do padrão de planejamento regional na Amazônia
(Universidade Federal do Pará, 2005-04-06) LIRA, Sérgio Roberto Bacury de; CARVALHO, David Ferreira; http://lattes.cnpq.br/5110389700162104
SUDAM became extinct in May 2001 with the official argument being that the Institution had been infiltrated by fraud and corruption. Therefore, allegedly faced with the pressure of public opinion, the Brazilian Government closed-down this Institution (the same as SUDENE) and its tax incentive policies that had fomented regional development in Brazil. This thesis supports the opposite argument that corruption was not the determining factor for the extinction of SUDAM, but that this came about due to the incapacity of the Brazilian Government to continue maintaining this level / standard of financing for regional development in Amazonia based on the policy of tax incentives, given the fiscal-financial crisis being faced since the eighties. Numerous economic policy measures were taken by the State that diminished / reduced the financial resources operated by SUDAM´s Investment Fund, consequently restricting its operational capacity for the maintenance of payments to projects that had received incentives and the financing of new projects in the region. By shutting down SUDAM and its policy of fiscal incentives, the funding that had been the standard for financing regional development since it was conceived in the seventies also automatically ended. As a result the region was left without any viable and acceptable alternative for financing its development. The creation of a new form of funding as part of the new Institutions - ADA, without the existence of the fiscal incentives has not proven advantageous to private capital, making the demands for these resources unviable. As an alternative policy, the government is being forced to recreate SUDAM, but without any link to fiscal incentives. However this has still not taken place and the resurrection of the Institution itself has slowed down.
Acesso aberto (Open Access)
Objetivos normativos e resultados práticos: um estudo empírico da renúncia fiscal concedida a firmas da agroindústria de palmito no Pará
(Universidade Federal do Pará, 2013-11-08) CISZ, Mislene; MONTEIRO, Maurílio de Abreu; http://lattes.cnpq.br/8077335023133373
Legislative goals and practical results: an empirical study of tax waiver granted to palmetto agribusiness firms in Pará. The study analyzes the consistency between normative goals expressed in legislation allowing tax incentives in the state of Pará, and the results of applying this tax exception to palmetto agribusiness firms. Initially, from the development of indicators, by using spatial data analysis and assessment of statistical levels of correlation amongst them, the paper has concluded that there was no empirical evidence that the growth of the palm agribusiness were related to the normative goals of fiscal incentives. Then a microeconomic evaluation has been made by means of 18 indicators, the effects of tax incentives on firms´ performance, which showed improvements in all indicators. It has been additionally concluded that the rates of internal feedback of palmetto agribusiness, even before the granting of tax incentives were superior to other ways of capital allocating, which also contradicts justifications underlying the granting of tax incentives. Finally, it has been stated that the granting of analyzed benefits is not consistent with what the literature considers as a policy of fiscal incentives since its results in the firms analyzed liken it to a policy of fiscal adjustment.
Acesso aberto (Open Access)
A política de incentivos ao desenvolvimento socioeconômico do estado do Pará: avaliação dos resultados dos incentivos fiscais por meio da implementação de um referencial de controle pelo Tribunal de Contas do Estado do Pará
(Universidade Federal do Pará, 2023-07-06) BRAGA, Vera Maria de Guapindaia; SCAFF, Luma Cavaleiro de Macêdo; http://lattes.cnpq.br/5719163147143385
The present work analyzes the performance of the Court of Auditors of the State of Pará (TCE- PA) in the control of revenue waivers, specifically on the tax incentives granted through the Policy of Incentives to Socioeconomic Development of Pará, based on the hypothesis of absence evaluation of the results and impacts of these tax incentives. The study of the External Control System of the TCE-PA was carried out based on a case study having as a paradigm the Reference for Control of Public Policies (TCU, 2020), the Reference for Control of Tax Benefits of the Federal Court of Auditors and the Guidelines and Recommendations of the Association of members of the Courts of Auditors, to answer the research question: How can a Control Referential contribute to the control of the Incentive Policy for Socioeconomic Development of the State of Pará carried out by the Court of Auditors of State of Pará? The deductive hypothetical method was used with bibliographical and documentary research. Data analysis led to the conclusion: a) inadequate planning of the Incentive Policy in Pará with a lack of previous cost-benefit studies, which allows knowing the overall results to be achieved and which, therefore, serve as a parameter for the exercise of control ; b) problems in the management of the Incentive Policy, including the weakness of its governance structure, lack of control, monitoring and evaluation of the results and impacts of the tax incentives granted and lack of transparency regarding tax incentives; and c) the late and limited controlling action by the TCE-PA of the aspect of legality and governance of the policy, through compliance audits. In the end, it was concluded that the implementation by the TCE-PA of a Control Reference can contribute to the improvement of the control of the Policy of Incentives to the Socioeconomic Development of the State of Pará, by allowing the systematization of the inspection procedure of the Policy aimed at the evaluation of the results and impacts of the Policy.
Acesso aberto (Open Access)
Política de incentivos fiscais do Estado do Pará: uma abordagem neo-institucional e neo-schumpeterina
(Universidade Federal do Pará, 2007-09-11) OLIMPIO, Silvia Cristina Maia; CAMPOS, Índio; http://lattes.cnpq.br/9134366210754829
Acesso aberto (Open Access)
Renúncia de receita tributária: o caso do estado do Pará
(Universidade Federal do Pará, 2012) MALCHER, Carolina Sequeira Zurita Gama; KZAM NETO, Calilo Jorge; http://lattes.cnpq.br/0615330668721075
This paper aim to assess the institute of tax waiver. The practice of offering tax incentives which results in tax waiver is widely spread all of the world to assist the development of strategic economical segments, disadvantaged regions and groups of taxpayers, however, it should not happen indiscriminately, because it can affect the balance of public finances. It is in this statement which lies the doctrine of tax expenditure which equates, for budget purposes only, the losses of revenue from the tax waivers as the government expenses. Nationally, the concern with the amount and control over the tax expenditures lies in the Federal Constitution of 1988, which determines, on the article 165, § 6th that the project of budget law will be followed by regional demonstrative of the effects of tax waiver. The theme of the tax waiver gained popularity with the advent of the Complementary Law nº 101, dated on May 4th, 2000, named as Fiscal Responsibility Law, which establishes regulations of public finances oriented to the responsibility of tax management; adopts the international concept of tax waivers as tax expenditures; and incorporates in the budgets laws the financial effects of tax waivers. Besides the requirements presented in the Fiscal Responsibility Law and the compliance of the disposed on article 165 of the Federal Constitution, the concession of tax exemptions should always concur with the promotion of social welfare, or rather, for the offering or widening of tax incentives which results in tax waiver is necessary the existence of a public interest that justifies the act, and gives legitimate to this waiver. Besides the theoretical approach of the institute in question, this current research aims to verificate, in the concrete case, the use that the State of Pará makes of this institute.