Perfil metodológico dos incentivos fiscais aplicados em políticas públicas: uma análise do cenário de 2006 a 2016

Producao Online

Marilene Olivier Ferreira de Oliveira¹  Bruna Campanharo Batista² 

[1] Faculdade Novo Milênio e Faculdade CETFAESA;Universidade Federal do Espírito Santo - UFES

关键词: Tax incentives;    Evaluation;    Public Policies;   

DOI  :  10.14488/1676-1901.v18i4.2922

学科分类：社会科学、人文和艺术（综合）

来源: Associacao Brasileira de Engenharia de Producao (A B E P R O)

【 摘 要 】

The concession of tax incentives is a sound and diverse practice in the management of the country, such as the development of market sectors and / or industrial parks, as well as the induction of correct social and environmental behavior. The fact is that the fiscal instruments in the laws and programs must be evaluated so that the necessary measures are taken in favor of continuous improvement. Therefore, the objective of this paper is to present, from what was published from 2006 to 2016, the main methodologies used for the analysis of fiscal incentives. In order to make it feasible, the bibliographical research was used to define the study sample and, based on it, considered five criteria, which are: focus of the study, point of view, program or tax incentive in evidence, approach and method. Finally, the methodological panorama of the research was presented, and the main paths covered by the authors who proposed to evaluate the tax incentives were listed.

【 授权许可】

CC BY