Benefícios e incentivos fiscais do ICMS na indústria têxtil: análise dos impactos econômicos dos benefícios fiscais do ICMS para o setor em João Pessoa

Abstract

This article analyzes the tax exemptions and benefits of the Tax on Circulation of Goods and Services (ICMS) granted to the textile industry in João Pessoa, Paraíba. The qualitative research investigates the economic and social impacts of these policies, as well as the challenges associated with their implementation. Extensive documentary analysis reveals that tax exemptions have the potential to stimulate the growth and competitiveness of textile companies, contributing to local economic development. However, there are concerns about excessive dependence on these benefits and the risk of tax evasion. The results highlight the importance of sustainable and informed tax policies for the sector, with positive impacts for both companies and the regional economy.