O incentivo fiscal como ferramenta para o desenvolvimento socioeconômico na Paraíba

Abstract

The Brazilian Northeast is one of the most affected region by regional inequality for many decades, thus, aiming for a fair distribution of income and growth, the states realized that through tax incentives, companies and organizations established in the territory became great sources of income for the Localities that previously had a lower income and little development. This form of attraction by the incentive developed more productive economic sectors, where before the Gross Domestic Product came solely from agriculture. Paraiba through the incentive offered to the companies that settle and contribute to the development of the state, gained reference in the Northeast in relation to the growing economy. Soon the Federal Government realized that the incentive offered by most of the federative entities was generating instability in the revenue collection, contributing less to the transfer to the municipalities and generating a tax dispute between the states to attract investors. The problem of the present study demonstrates that despite the fiscal dispute between federative entities and the reduction of the transfer of revenues to the municipalities, fiscal competition has brought great benefits to the more remote localities, generating employment and income, heating the economy and raising the Regions affected by economic and regional inequality. The methodology used followed the historical-evolutionary and deductive method, through documentary and bibliographic research. Based on laws, doctrines, scientific journals, articles, among others. Analyzing the studies of the work, evidenced the advantages and importance that the fiscal incentive brought to Paraiba and regions affected by the low development.