Análise do impacto dos programas de incentivos fiscais na geração de empregos na indústria e na renúncia de receita do Estado da Bahia no período de 1999 a 2021

Abstract

The present work aims to study the employment creation in industries on State of Bahia as a result of investment attraction programs that granted tax and/or financial incentives in the field of ICMS, from 1999 to 2021. The State of Bahia used these incentives to attract new industries and expand or modernize existing ones, demanding in return employment creation, according to the financial investment and the size of the industrial project that the company would undertake. The ICMS tax and financial benefits were granted within the environment of the so-called fiscal war, where the States and the Federal District, in their eagerness to expand and/or modernize their economies, started to grant them in dissonance with the constitutional provisions. The granting of such benefits by subnational entities is only justified if they are to stimulate regional growth and the creation of employment and income. Since the 50s, the establishment of industries within the State of Bahia territory has always occurred mainly as a result of the entry of capital from outside the State. From the 90s onwards, when the Union stopped promoting the development of the poorest regions in Brazil, the States and the Federal District started to use fiscal and financial incentives to attract investments and, thus, promote their own development. In light of this situation, one can see the importance of studying the increase in employment creation in the industry and the revenue waiver in State of Bahia as a result of tax incentives provided for in state investment attraction programs, as well as the State Government's role in monitoring and verifying the jobs generated, as it was the counterpart required from the benefited industries that came here or expanded their industrial plants.