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

Abstract

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.