Effects of tax exemption on economic growth
Faced with economic crisis and stagnation, the Brazilian government, in the fiscal realm, has been characterized by the adoption of exemption tax policies. In this scenario, the present study aimed to investigate the behavior of some dimensions of industrial activity, having as its central focus the...
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| Format: | Article |
| Language: | English |
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FUCAPE Business School
2022-01-01
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| Series: | BBR: Brazilian Business Review |
| Subjects: | |
| Online Access: | http://www.redalyc.org/articulo.oa?id=123070309004 |
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| author | Marconi Silva Miranda Marco Aurélio Marques Ferreira Luiz Antônio Abrantes Suélem Viana Macedo |
| author_facet | Marconi Silva Miranda Marco Aurélio Marques Ferreira Luiz Antônio Abrantes Suélem Viana Macedo |
| author_sort | Marconi Silva Miranda |
| collection | DOAJ |
| description | Faced with economic crisis and stagnation, the Brazilian government, in the fiscal realm, has been characterized by the adoption of exemption tax policies. In this scenario, the present study aimed to investigate the behavior of some dimensions of industrial activity, having as its central focus the effect that the Tax on Industrialized Products exemptions has on the economic growth of Brazilian municipalities. The empirical strategy employed used statistical models in panel data and quantile regression, taking the period between 2007 and 2017. The main results indicated that, even with the positive behavior of industrial activity, especially between 2009 and 2013, the exemptions did not contribute to the economic growth of Brazilian municipalities. |
| format | Article |
| id | doaj-art-a92b686e20fa4e5baaec80a24c88e5b0 |
| institution | Kabale University |
| issn | 1807-734X |
| language | English |
| publishDate | 2022-01-01 |
| publisher | FUCAPE Business School |
| record_format | Article |
| series | BBR: Brazilian Business Review |
| spelling | doaj-art-a92b686e20fa4e5baaec80a24c88e5b02025-02-06T23:39:33ZengFUCAPE Business SchoolBBR: Brazilian Business Review1807-734X2022-01-01192171188Effects of tax exemption on economic growthMarconi Silva MirandaMarco Aurélio Marques FerreiraLuiz Antônio AbrantesSuélem Viana MacedoFaced with economic crisis and stagnation, the Brazilian government, in the fiscal realm, has been characterized by the adoption of exemption tax policies. In this scenario, the present study aimed to investigate the behavior of some dimensions of industrial activity, having as its central focus the effect that the Tax on Industrialized Products exemptions has on the economic growth of Brazilian municipalities. The empirical strategy employed used statistical models in panel data and quantile regression, taking the period between 2007 and 2017. The main results indicated that, even with the positive behavior of industrial activity, especially between 2009 and 2013, the exemptions did not contribute to the economic growth of Brazilian municipalities.http://www.redalyc.org/articulo.oa?id=123070309004crisismunicipalitiesexemptionsgrowth |
| spellingShingle | Marconi Silva Miranda Marco Aurélio Marques Ferreira Luiz Antônio Abrantes Suélem Viana Macedo Effects of tax exemption on economic growth BBR: Brazilian Business Review crisis municipalities exemptions growth |
| title | Effects of tax exemption on economic growth |
| title_full | Effects of tax exemption on economic growth |
| title_fullStr | Effects of tax exemption on economic growth |
| title_full_unstemmed | Effects of tax exemption on economic growth |
| title_short | Effects of tax exemption on economic growth |
| title_sort | effects of tax exemption on economic growth |
| topic | crisis municipalities exemptions growth |
| url | http://www.redalyc.org/articulo.oa?id=123070309004 |
| work_keys_str_mv | AT marconisilvamiranda effectsoftaxexemptiononeconomicgrowth AT marcoaureliomarquesferreira effectsoftaxexemptiononeconomicgrowth AT luizantonioabrantes effectsoftaxexemptiononeconomicgrowth AT suelemvianamacedo effectsoftaxexemptiononeconomicgrowth |