Análise da eficiência e eficácia da política de incentivos fiscais realizados em cinco estados do nordeste

Abstract

With the purpose of analyzing the occurrence of efficiency and effectiveness that the states of Bahia, Pernambuco, Ceará, Rio Grande do Norte and Paraíba, achieved when adopting tax incentive regimes and, according to the Brazilian Institute of Geography and Statistics (IBGE) assumes economic prominence in the Northeast region of Brazil, it is in this sense that these subnational entities in the early 1990s began to practice tax incentive policies. It is with this assumption that the analyzes will be carried out to assess the scope of the development stimulus programs that each State has programmed with regard to its incentive policy premise, which has been aiming to stimulate investment, growth, and job creation, promoting the Its social and economic development, with the interest of attracting companies to its states, led to the so-called Fiscal War. Thus, in the expectation of achieving the best possible response, this Policy was idealized, which was industrialization, regional development, and the spatial deconcentration of its industrial parks.