Convergências e divergências entre as políticas tributárias e de desenvolvimento industrial no Brasil pós Plano Real.

Abstract

Taxation is a subject historically discussed, as it removes part of the individual income in favor of collective goals and is related to society life. In Brazil, a tax reform is an issue that is always on the government's agenda, among the existing discussions is the debate on the impacts that taxation over the industria. In this context, the present work aims to verify the relationship between fiscal and tax policies and industrial policies in the period between 1994 to 2018. For that, it was made a theoretical basis using national authors who approach several points about public financial, which in the case of this study addres issues such as the function of fiscal policy, the taxation, the performance of the government in the economy and industrial policy mechanisms. The methodology adopted was a descriptive bibliographic search, carrying out an historical and economic analysis, using secondary data sources. It was also used a simple econometric regression to investigate the relationship between federal tax collection and industrial production. Throughout the analyzed period, it was possible to verify several conduct of the governors both of the tax policies and of the industrial policies, in this way, what was verified is that tax policies were used as mechanisms of industrial policies in the period, however it did not present the result expected by such measures.