Abordagem da concessão de crédito presumido de ICMS na Paraíba e a questão do desenvolvimento

• Ano de defesa: 2014
• Autor(a) principal: Silva, Saulo Medeiros da Costa
• Orientador(a): Sousa, Cidoval Morais de
• Banca de defesa: Barbosa, José Luciano Albino , Farias, Talden Queiroz
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Estadual da Paraíba
• Programa de Pós-Graduação: Programa de Pós-Graduação em Desenvolvimento Regional - PPGDR
• Departamento: Pró-Reitoria de Pós-Graduação e Pesquisa - PRPGP
• País: BR
• Palavras-chave em Português: Incentivo Fiscal; Desenvolvimento regional; Crédito presumido
• Palavras-chave em Inglês: Fiscal Incentives; Presumed credit
• Área do conhecimento CNPq: CIENCIAS SOCIAIS APLICADAS
• Link de acesso: https://repositorio.uepb.edu.br/handle/123456789/72477

The present investigation examined the concessive standards ICMS tax subsidies, specifically the presumed credit, in Paraíba state, and the impact of such tax benefits and its binding or not, to regional development in the period 2001-2013. Goal general was to analyze the relationships between the concessive standards presumed credits of ICMS , Paraiba , and regional development. The specific objectives are : 1 ) discuss the right to development ; 2 ) describe federalism , in particular fiscal , Brazil ; 3 ) treating the main source of financing for Brazilian States, the ICMS tax; 4 ) analyze the period 2001-2013 , the economic evolution of the waiver of revenue typified presumed credit in the State of Paraíba, comparing it with the Paraiba socioeconomic development in the same period . We used the qualitative research model - functionalist, merely descriptive of reality. This research , then, fits the genre of theoretical research, despite making use of data not only bibliographic and documentary , but also quantitative. We found that the policy of tax breaks by granting deemed ICMS credit grew astronomically form without generating development to the state, on the contrary, what is observed is a slow economic growth, income concentration, low wages, and especially dark, illegality, incoherence, lack of planning and criteria for granting the ICMS tax benefits, with a clear violation of the constitutional principles of legality, equality, publicity, legal certainty and federalism.