Efeito do FDI na receita de ICMS do Cearà / Effect of FDI in GST revenue of CearÃ

AUTOR(ES)
FONTE

IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia

DATA DE PUBLICAÇÃO

11/11/2010

RESUMO

This study examines the effect of industrial policy of CearÃ, supported by the Industrial Development Fund and exploited by the Program for Encouragement of Industrial Development in tax revenues of ICMS. It is applied an econometric model with panel data to estimate the effect of the tax waiver on ICMS revenue of the industrial segment as well as to evaluate the behavior of the elasticity of revenue, for the Margin Value Added (MVA), practiced by the participants of the sector of Food, Beverage, Footwear and Textile. The empirical evidence is based on data produced on two occasions, before and after the implementation of tax benefits for the same set of industries. The results validated the specification of the model, which demonstrated that the effect of FDI is not uniform in revenue for all sectors. According to the magnitude of the elasticities, there are statistical evidences that such effects are inelastic for the Food sector, elastic for Beverage and Textile sectors, but inconclusive for Footwear sector. As for the effectiveness of industrial policy for regional economic development: Footwear is the only sector whose tax waiver was fully compensated by the expansion of tax base of the production chain.

ASSUNTO(S)

ciencias sociais aplicadas receita tributÃria de icms polÃtica industrial waive tax receita tributÃria icms tax revenue renÃncia fiscal industrial policy polÃtica industrial renÃncia fiscal

ACESSO AO ARTIGO

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