A Política de renúncias fiscais do estado do Pará e seus efeitos socioeconômicos nos municípios paraenses, no período de 2016 a 2020

Abstract

The objective of this master's thesis is to analyze how municipal revenues were affected by the fiscal waiver policy of the state of Pará during the quinquennium 2016-2019. In the context of Brazilian fiscal federalism, the tax on operations related to the circulation of goods and the provision of interstate and intercity transport and communication services (TCGS), the Tax on the Property of Motor Vehicles (TPMV) and the Tax on Transmission Causa Mortis and Donation (TTCD) are taxes collected by the states of the federation The 1988 constitutional rule allows federated entities to grant tax benefits (exemption, reduction of the tax base, amnesty or tax rate reduction). It so happens that, as the product of state tax collection is shared with municipalities, when states grant tax benefits, it not only reduces their collection, but also reduces municipal revenues. Therefore, the relevance of this study is to verify the reflexes of the policy of tax waivers by the state of Pará in the economic development of the municipalities of Pará. For this, the institutionalist approach will be used as a theoretical element of analysis, especially the analytical bodies developed by Douglass North, Daron Acemoglu and Ha-Joon Chang. Methodologically, the research will have an exploratory character, since it is the most appropriate because it is based on the use of indirect documentation, through contact with official plans and reports, Annual Budget Laws (ABL), Budget Guidelines Laws (BGL), Multi-Year Plans (MYP) of the state and selected municipalities, in addition to bibliographic research. In summary, we start from the hypothesis that the tax waiver policy can affect both positively and negatively the economy of municipalities. However, the confirmation of one of the contradictory hypotheses will depend on the strategies formulated, which we hope to reveal at the end of the work.