INVESTIGAÃÃO SOBRE A SOBREVIVÃNCIA DAS EMPRESAS BENEFICIÃRIAS DE INCENTIVOS FISCAIS NO CEARÃ NO PERÃODO DE 2005 A 2010 / RESEARCH ON THE SURVIVAL OF BENEFICIARIES OF BUSINESS TAX INCENTIVES CEARÃ IN THE PERIOD 2005 TO 2010

AUTOR(ES)
FONTE

IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia

DATA DE PUBLICAÇÃO

23/01/2012

RESUMO

The purpose of this study is to analyze the survival of companies located in the State of Ceara and beneficiary of tax incentive within the Industrial Development Fund, specifically within the Industrial Development Incentive Program. Such benefit was created in 1979 and is currently the main fundraising tool of the new companies or the expansion tool of the existing companies in the State.The statistical technique of survival analysis of the nonlinear KAPLAN-MEIER nonparametric method was used, comparing the results of the beneficiary companies with the results of the non-beneficiary companies within the Industrial Development Fund/Industrial Development Incentive Program. The study took into consideration the location, the economic activity developed, the percentage of benefit and the turnover of the companies.The results demonstrate that the survival of the beneficiary companies is clearly superior to that of the non-beneficiary companies regardless their location, economic activity or size. The study also points out that segments of activity in which even the beneficiary companies present low survival indicators shall be subject to a scrutinized analysis by policy makers in the development of the State.

ASSUNTO(S)

ciencias sociais aplicadas anÃlise de sobrevivÃncia benefÃcios fiscais fundo de desenvolvimento industrial â fdi survival analyze tax incentive fdi polÃtica industrial incentivo fiscal benefÃcios fiscais

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