Incentivo fiscal: um estudo sobre o impacto econômico da subvenção governamental Sudene em uma empresa de médio porte.

Abstract

This research highlights the importance of the economic impacts of the Isis company that were affected by the use of the portion of reduction of the IRPJ tax burden through the Sudene Fiscal Incentive. It is understood that, in order to promote certain economic activities and consequently expand the northeastern region that is devoid of investments, the government that has as responsibility to meet social demands, seeking in private initiative the possibility of investments to meet this economic and financial shortage , As well as regional development. In this context, this research is classified, how many to the methodological procedures, such as descriptive and documentary, being carried out through a case study, with both qualitative and quantitative approach. In which, it sought to answer the following question: What is the impact of the amounts referring to the portion of Corporate Income Tax that are no longer collected from the federal government to be invested through the use of the Sudene tax incentive in Isis, and how they Contributed to the company's growth between 2010 and 2016? Regarding the results, the research verified that the fiscal incentives received by the company suffered impacts on Profit, ROA and ROE, contributing to its growth. No significant result was found on the variables: Purchase of Construction Materials. It is concluded, therefore, that the work reached the objectives and the suggested problem.