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
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Date
2022-01-12
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Universidade Católica do Salvador
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.
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Keywords
Emprego, Incentivos fiscais, Indústria, Guerra fiscal, Renúncia de receita, Employment, Tax incentives, Industry, Fiscal war, Revenue waiver