O impacto do Fundo de Apoio ao Desenvolvimento Industrial da Paraíba (FAIN) sobre as atividades econômicas e a geração de emprego entre 2019-2022.

Abstract

Tax incentives (or tax benefits) are measures that aim to promote the economy of a region or country, by reducing or eliminating the rates of certain taxes linked to production. As it is configured as a tax waiver, tax incentives should generate benefits not only for the private agents contemplated, but, above all, for the economy, including its social aspect. Within this context, the main objective of the study was to analyze the impact that the Paraíba Industrial Development Support Fund (FAIN) had on economic activities and job creation in the state between 2019-2022. The methodology used was based on a secondary, descriptive and exploratory research. Data collection was carried out through the Citizen Information System of the State of Paraíba (SIC). The classification of companies by economic activity was based on the categorization made by the National Confederation of Industry (CNI). The results showed that in the analyzed period 5,611 jobs were generated, which corresponded to 8.3% of the total vacancies created in Paraíba in the interstice. In absolute terms, the segment that benefited more companies (43) and generated more jobs (1.336) was “food and beverages”. In relative terms, the sector that generated more jobs per company was “shipyard” (160). In conclusion, the relevance that FAIN had for the state's industry in the analyzed period can be highlighted, especially considering the total number of companies (232) and sectors contemplated (12), in addition to the already mentioned number of jobs (5.611).