A cobertura dos incentivos da SUDENE sobre os municípios cearenses

Sudene is one of the main development promotion agencies in the Brazilian Northeast region. Therefore, this study aims to analyze the municipal coverage of Sudene's actions through instruments such as the reduction of Corporate Income Tax and the Northeast Development Fund in the state of Ceará...

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Detalles Bibliográficos
Autor: Rios, Raimundo Christianey
Tipo de recurso: tesis de maestría
Estado:Versión publicada
Fecha de publicación:2024
País:Brasil
Institución:Universidade Federal do Ceará (UFC)
Repositorio:Repositório Institucional da Universidade Federal do Ceará (UFC)
Idioma:portugués
OAI Identifier:oai:repositorio.ufc.br:riufc/76154
Acceso en línea:http://repositorio.ufc.br/handle/riufc/76154
Access Level:acceso abierto
Palabra clave:CNPQ::CIENCIAS SOCIAIS APLICADAS::ECONOMIA
Desenvolvimento Regional
Incentivos Fiscais
Sudene
Regional Development
Tax Incentives
Descripción
Sumario:Sudene is one of the main development promotion agencies in the Brazilian Northeast region. Therefore, this study aims to analyze the municipal coverage of Sudene's actions through instruments such as the reduction of Corporate Income Tax and the Northeast Development Fund in the state of Ceará. The research adopts a quantitative and descriptive approach, using data from active companies up to August 2022, obtained from the Economic Development Agency of the State of Ceará. The results indicate 281 active contracts benefiting 54 municipalities in Ceará. Additionally, the Greater Fortaleza region is particularly favored, with 189 incentivized businesses, which raises questions about the decentralization of benefits and regional equity. Regarding the socio-economic profile, it is observed that the concentration of Sudene's fiscal benefits in Greater Fortaleza coincides with areas of better economic activity and social development. Therefore, the findings contribute to understanding the effectiveness of Sudene's incentives, pointing to challenges in promoting economic development in municipalities. Finally, the research suggests strategies to promote geographical distribution of incentives, such as identifying Local Productive Arrangements, and emphasizes the importance of considering the socio-economic context of beneficiary municipalities. This study provides valuable insights for future regional policies and highlights the need for a more comprehensive and inclusive approach in the distribution of Sudene's fiscal incentives.