Políticas públicas de incentivos fiscais: uma análise da atuação da SUDENE no Estado da Paraíba nos anos de 2013 a 2017

Abstract

This research has the goal to show the contribution of fiscal incetives granted by SUDENE on the development of Paraíba in comparison with the others states of Northeast in the years of 2013 until 2017. For that, it was performed an historical survey about the economical characteristics of the region, the reasons that led to the creation of this superintendency on the decade of 1960, the results obtained during the first experience, the main factors for its end in 2001 and therefore its revival in the year of 2007. In connection to the methodological procedures, beyond the bibliographical research of theoretical hallmark, a documental analysis was made surrouding the economical and socials elements more affected by the concession of those incentives, such as, resources invested by companies, job creation, market segment, and the tax break. In General, we have come to the conclusion that, although be shy if compared to other Northeastern States the tax incentive policy of SUDENE in Paraiba in 2013 to 2017, has your importance to the development of the State of Paraíba, as the investments made by the companies that benefit from the incentives to move the development of secondary sectors like services, in addition to generate employment and income for the population. Nevertheless, two of the main goals of SUDENE, which are diversifying economic segments and promote the development of sub-regions not confirm in Paraiba, since most of the projects benefited are the industry transformation and focus in the forest zone of the State.