The Fiscal Incentive in Public Policies for Generation of Employment and Income: A Study on the Program "More Companies" in Maranhao
Abstract
States become attractive to investors when they offer tax incentives and in that sense it is important to study the benefits in terms of job creation and income. The problem is: what is the effect of the "more enterprise" program on job creation and income? This research aimed to investigate the "more companies" fiscal incentive, from Maranhão between 2015 and 2016. The specific objectives are: to identify the number of companies benefited and the municipalities; To verify the relation between the companies and the hiring and demission of personnel; To evaluate the relationship between the tax on the circulation of goods and services (ICMS) and the transfer of ICMS to the municipalities. The methodology of this research is descriptive, explanatory and applied. As for form, it is bibliographical, documentary and field. Among the results of the research, we observed a weak relationship between the ICMS incentive and transfers of revenues from the state to the municipalities. It was concluded that the "more companies" program is not the viable alternative to generate employment and income in the state.
Keywords: Tax incentive, ICMS, Economy, Region, Maranhão.Â
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