Incentivos tributários e desenvolvimento econômico: a atuação da Sudene no Nordeste e na Bahia

Abstract

Brazil's socio-economic scenario shows the characteristics of an underdeveloped nation. Analyzing this reality, we see that this problem becomes more expressive when we look at the country's regional particularities. Historically, the Northeast stands out as one of Brazil's most underdeveloped regions. According to the Brazilian Institute of Geography and Statistics, in the last decade the Northeast's share of the national GDP has been just 14.15%. For this reason, in an attempt to adjust these circumstances in the region, the Brazilian state has been applying extra-fiscal policies administered by the Superintendence for the Development of the Northeast (SUDENE) with a developmentalist bias. This study therefore aims to investigate how the tax incentives granted by SUDENE have contributed to the economic development of the Northeast and Bahia between 2013 and 2022. This work, of a descriptive quantitative methodological nature, was based on documentary research procedures and the use of secondary statistical data published by SUDENE's Tax Incentives Coordination Office, as well as an interview with the coordinator of this sector. For the analytical investigation of the data, Exploratory Spatial Data Analysis was used with the software QGIS 3.32.3 and GeoDa 1.22. The conclusions reached show that the municipality's policy of granting tax benefits is attracting significant interest from companies located in the Northeast and Bahia. From an economic point of view, these incentives have contributed to the economy of the Northeast and Bahia in terms of investment, job creation and stimulating priority sectors. However, it was also identified that the companies receiving incentives are disproportionately distributed in both the Northeast and Bahia, with a concentration of incentives; a circumstance which consequently increases the imbalances between regions and municipalities.