Banca de DEFESA: MELQUISEDEC NESTOR

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : MELQUISEDEC NESTOR
DATE: 25/02/2022
TIME: 14:00
LOCAL: Google meet (meet.google.com/amb-nook-xsy)
TITLE:

Tax Incentives as Instruments of Regional Development: the case of the metal-mechanic pole of the Rio de Janeiro

KEY WORDS:

Tax Incentive; Regional development; Law 8,960/2020; Rio de Janeiro state.

PAGES: 36
BIG AREA: Ciências Sociais Aplicadas
AREA: Economia
SUBÁREA: Economia Regional e Urbana
SUMMARY:

In an environment of dispute over private investments, mainly external, reduction of coordinated federal policies for regional development, unequal regional growth and tax autonomy on the part of the States, results in the fiscal war between subnational entities. This study aimed to compute the importance of the metalworking sector for the economy of Rio de Janeiro, to measure the socioeconomic impacts due to the entry into operation of new companies that expressed an interest in investing in the state of Rio de Janeiro and, finally, to estimate the budgetary impact and net financial contribution in the state collection of ICMS and FECP, if the differentiated tax treatment provided for in Law No. 8.960/2020 becomes effective in the state. By achieving the proposed objectives, this work was also able to answer the allegations made by the MP/RJ in the direct action of unconstitutionality (ADI), as it estimated the budgetary and financial impact and the waiver of public revenue of Law No. 8.960/2020 . To achieve the proposed objective, the input-output method was used. As a database, the matrix with sector x sector technology with base year 2015 built by Cabral and Oliveira (2020) with the Rio de Janeiro metalworking sector disaggregated was used. The results revealed that the Rio de Janeiro metalworking sector represents 4.9% of Rio de Janeiro's GDP. The main productive chains of the metal-mechanical pole happen with the sectors Extractive industries; Machines and equipment; Other manufacturing industries; Transport, storage and mail and Scientific, professional and technical activities. When analyzing the impact of the investments of the eight companies that expressed an interest in establishing their activities in the territory of Rio de Janeiro, if the differentiated tax treatment provided for in Law No. 2,191.81 million (in R$ 2020), will generate 4,731 direct, indirect and induced occupations in the Rio de Janeiro economy and increase the collection of ICMS and FECP by approximately R$ 118.3 million. In this way, he estimated that if Law 8.960/2020 came into force, the net impact of ICMS and FECP collection only with the investments already announced in the ADI, would be around R$ 4.86 million. This result reveals that in the case of Law Nº 8.960/2020, it can be understood as a public policy of productive densification and deconcentration of economic activity in order to catalyze the socioeconomic development of the municipalities in the interior, since the metalworking sector in Rio de Janeiro presents qualification and income levels higher than the national economy. In view of this, it is possible to conclude that the Law of the metalmechanical pole of the state of Rio de Janeiro can be understood as an instrument of regional development.

BANKING MEMBERS:
Externa à Instituição - ADRIANA FIOROTTI CAMPOS - UFES
Interno - 051.915.177-17 - EVERLAM ELIAS MONTIBELER - UFES
Interno - 1847490 - JOILSON DE ASSIS CABRAL
Interno - 1365608 - THIERRY MOLNAR PRATES