O impacto da redução do IPI no setor varejista de veículos comerciais leves do município de Fortaleza no período de 2008 a 2011

Abstract

The retail sector of light commercial vehicles, located in the municipality of Fortaleza is the focus of a study conducted in the years 2008 to 2011. We analyzed the features of the national tax System and in the tax on industrialized products, by analysis of the law, and the encouragement given through existing bibliography where we tried to identify the impact caused by the reduction in the IPI in the retail sector of light commercial vehicles in Fortaleza. This is a study of exploratory, descriptive and bibliographical nature, involving the opinion of authors of the tax area, as well as the use of legal provisions concerning the reduction in the IPI. The data were collected through survey in the bodies responsible for the information inherent to the subject. The result of the research demonstrated that the reduction in the IPI acted positively by increasing sales of light commercial vehicles and increasing the number of jobs, but in a negative way resulted in an increase in traffic from the city of Fortaleza.