Efeitos da guerra fiscal sobre as finanças públicas – o município de Aquiraz

Abstract

The politics developed by the public managers to provide economic growth, generation of job, income and social development enclose multiple areas. The government of the state of Ceará currently uses the Industry Development Fund – FDI/ PROVIN, as business attraction politics for its territory. This program provided the installation of many companies in the whole state, generating jobs, income and wealth. The aim of this article is to analyze the effects of this politics in Aquiraz City Hall finances. A quantitative approach was adopted, with the use of a case study. Through the collection of primary and secondary data from the state’s and county’s Treasury Department, information had been generated to evaluate what FDI participant companies contribution is in the formation of the municipal receipt. Significant contributions in the receipt generation had been detected, mainly in the state’s transferences, which turns the politics, by this point of view, sufficiently attractive.