Incentivos fiscais na indústria de transformação do estado de Pernambuco: uma análise do Prodepe (2007 a 2014)

Abstract

Tax Incentives related to ICMS can be an instrument to support the growth of the industrial sector, as it has impacts through a reduction of the costs of implementation and expansion of the benefited enterprises. This demonstrates the need to deepen the analysis of the economic consequences inherent to the use of this instrument. The objective of this work is to analyze the Economic Development Program of the State of Pernambuco - PRODEPE, where data from PRODEPE are presented together with data from the collection of ICMS and RAIS / MTE for the period 2007 to 2014. There are indications of a positive relation between the concession of fiscal incentives, the collection of ICMS and the Local Employment Level.