Navegando por Assunto "Tax breaks"

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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)
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.