Uma análise das políticas de incentivos fiscais na indústria cearense (2000 – 2014)

Abstract

Due to interregional inequalities and, historically, greater assistance from the federal government for states in the South and Southeast regions, the northeast and Ceará were in a situation of economic and social underdevelopment. Thus, to change this scenario, from the mid-twentieth century, the governments of Ceará sought to develop public policies aimed at industrialization, mainly through tax incentive policies. To complement these actions, the Industrial Development Fund (FDI) was created to establish industrial policy strategies to promote industrialization and state development. The main objective is to analyze the evolution of Ceará's industry through tax incentive policies. Using important indicators, such as Gross Domestic Product, location and volume of investments, companies encouraged and job creation. The methodology used for the development of this work was through bibliographic review, using the use of sources such as books, scientific articles and specialized websites. The database collected for policy evaluation is based on the period, (2000 to 2014), data from secondary sources, being collected on qualified websites, published by the government, periodicals, books, reports and articles. The Institute of Research and Economic Strategy of Ceará (IPECE), Brazilian Institute of Statistical Geography (IBGE) and the Secretariat of Economic Development of Ceará (SDE). The results obtained demonstrate that the Industrial Development Fund (FDI) increased the volume of investment, generation of jobs and income and improvement in local infrastructure, significantly in the years analyzed. However, there is still a high concentration of industrial activity in the Metropolitan Region of Fortaleza and a dependence on tax concessions policies to attract investment.