The value-added statement as an instrument for measuring the cost-benefit relationship for concession of fiscal incentives: a case study / A DVA como instrumento para mensuração da relação custo-benefício na concessão de incentivos fiscais: um estudo de casos
AUTOR(ES)
Manuel Salgueiro Rodrigues Junior
DATA DE PUBLICAÇÃO
2003
RESUMO
The fiscal incentives are instruments used by the governments with the intention of developing a special area. This concession is based on the premise that, the benefits brought with the presence of industries overcome the costs of the fiscal renouncement. However, that relationship Cost-Benefit has been questioned, being considered the costs to maintain the company in the area overcome the generated benefits. With the intention of investigating that situation, two industries of the spinning branch and weaving in the State of Ceará were researched. They were benefited by the fiscal incentives, and denominated of company "A" and "B". The Cost-Benefit Index (CBI) was made calculations of each one, being considered the amounts of the benefits and costs susceptible to measure. In the methodology of calculation of the benefits was used the Added Value Statement AVS. To the costs, the total of released tributes of withdrawal was considered. The results indicated the benefits were superior at the costs (CBI >1) in both companies. However, the index was decreasing in the company "A", could evidence a dangerous dependence of the fiscal incentives, to the point of committing the continuity of the company if were removed. The company "B" presented the constant index, but, the amount of the costs of the fiscal renouncement had a reasonable increment in 2000, that could indicate the same dependence already mentioned. For the analysis of AVS of the researched companies, it can be inferred that the model of concession of fiscal incentives, favored to the bad distribution of income in the State of Ceará.
ASSUNTO(S)
value-added fiscal incentives social responsibility textile industry value-added statement (vas) responsabilidade social industria têxtil valor adicionado demonstração do valor adicionado (dva) incentivos fiscais
