Avaliando a Eficiência dos Incentivos Fiscais: Desempenho Setorial de Empresas no Sul do Brasil

Jorge Luis Tonetto; Josep Miquel Pique; Carina Rapetti; Guilherme Correa Petry; Joni Adolfo Muller

doi:10.1590/SciELOPreprints.12164

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Jorge Luis Tonetto Ramon Llull University https://orcid.org/0000-0002-9704-6894
Josep Miquel Pique Ramon Llull University
Carina Rapetti Ramon Llull University
Guilherme Correa Petry Secretaria da Fazenda do Rio Grande do Sul https://orcid.org/0000-0002-0523-9323
Joni Adolfo Muller Secretaria da Fazenda do Rio Grande do Sul https://orcid.org/0009-0001-2773-9353

DOI:

https://doi.org/10.1590/SciELOPreprints.12164

Keywords:

Tax incentives, Economic development, Regional Development Planning and Policy, Data Envelopment Analysis

Abstract

Sustainable and balanced regional development is a complex issue, rarely achieved either between countries or even within them. The use of tax policies to encourage businesses and specific sectors is widely practiced, although its outcomes are not always clear. This complexity is further intensified by the existence of fiscal competition. This study aims to assess the impacts of tax incentives—specifically presumed tax credits—in the state of Rio Grande do Sul (RS), analyzing their effectiveness based on how efficiently they are used by companies and economic sectors in terms of value added and job creation. The findings indicate greater efficiency in the chemical and the leather-footwear sectors, while lower efficiency was observed in the electronics, beverages, food, and agro-industrial sectors. The results suggest that average wages are the main driver of better business performance, underscoring the importance of human capital. For the agro-industrial sector, its export-oriented nature stands out. Diversification showed mixed effects. The methodology applied was Data Envelopment Analysis (DEA), combined with regression analysis on 891 companies in RS that used presumed tax credits in 2023. These findings offer valuable insights for the implementation and reform of budgetary, financial or tax incentives.

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Author Biographies

Jorge Luis Tonetto, Ramon Llull University

He holds a PhD in Development Economics and is currently an affiliated researcher at the Universidad Ramon Llull - laSalle (Barcelona). He holds a degree in Economic Sciences from the Pontifical Catholic University of Rio Grande do Sul (1991) and a degree in Legal and Social Sciences from the same University (1992). He holds a Master's degree in Development Economics (2017/PUCRS). He has a postgraduate degree in Economic Integration and International Tax Law (FGV/ESAF/European Union) and also in "Theory and Operation of Modern National Economy" (George Washington University). He holds the titles of specialist in Systems Management (UFRGS) and specialist in Political Science (PUCRS). He served as Municipal Secretary of Finance of Porto Alegre/RS from 2014 to 2016, and Deputy Secretary of Finance of the State of RS from 2019 to 2022, having been a Tax Auditor of the State Revenue of the Secretariat of Finance of RS since 1993.
He was Technical Director of ABRASF and GEFIN/CONFAZ.
He was Professor of Economics of International Finance and Public Finance in the undergraduate course of Economics at PUCRS (2015-2024) and postgraduate degree at PUCRS. He has experience in the areas of Public Finance, Economics, Public Administration, Taxation, Behavioral Economics, Public Policies and innovation.
He is currently a member of the Board of Directors of the Banco do Estado do Rio Grande do Sul (BANRISUL) and coordinator of its Committee for Social, Environmental and Climate Responsibility. He holds a Sandwich Doctorate from the Ramon Llull-LaSalle University, Barcelona. Research in the areas of tax education, behavioral economics, taxation, finance, innovation and economic development.

Josep Miquel Pique, Ramon Llull University

Executive President of Technova Barcelona–La Salle Innovation Park–Ramon Llull University. XVII President of the International Association of Science Parks and Areas of Innovation. Josep Miquel Piqué is a Telecommunication Engineer from La Salle. He is Doctor on Ecosystems of Innovation from Universitat Ramon Llull. He holds also diplomas from Massachusetts Institute of Technology (MIT) and University of California-Berkeley.He is a disciple of Professors Henry Etzkowitz (co-founder of Triple Helix), Francesc Solé Parellada (Entrepreneurship) and Jerome Engel (Clusters of Innovation). He is the Founding President of XPCAT (Catalan Network of Science Parks), Vice-President of APTE (Spanish Network of Science Parks) and XVII President of IASP (International Association of Science Parks and Areas of Innovation).

Carina Rapetti, Ramon Llull University

Phd in Business (2023) Univeridad La Salle - Ramon Llull. Dr. Carina Rapetti has extensive experience and expertise in the fields of industrial engineering, renewable energy, sustainability, smart cities, project management, and innovation ecosystems. As the General Manager of the Triple Helix Association and a Project Manager, Researcher, and Professor at La Salle - Ramon Llull University, she has made significant contributions to the advancement of knowledge and practice in these domains.

Guilherme Correa Petry, Secretaria da Fazenda do Rio Grande do Sul

Possui graduação em Engenharia Elétrica pela Universidade Federal do Rio Grande do Sul (UFRGS), MBA em Gestão de Projetos e MBA em Gestão Pública pela Fundação Getúlio Vargas (FGV), especialização em Teoria e Operação de Economias Nacionais Modernas pela George Washington University (GWU), mestrado e doutorado em Economia do Desenvolvimento pela Pontifícia Universidade Católica do RS (PUCRS). Auditor-Fiscal da Receita Estadual do RS desde 2010, atualmente é Subsecretário Adjunto do Tesouro do Estado do RS, onde coordena a produção de cenários e estudos na área fiscal, projetos de qualificação do gasto público e a execução orçamentária do Estado. Desenvolve pesquisas na área de qualidade do gasto público, saúde e educação.

Joni Adolfo Muller, Secretaria da Fazenda do Rio Grande do Sul

Auditor Fiscal da Receita Estadual do Rio Grande do Sul há mais de 30 anos. Especialista na área de incentivos fiscais. Trabalha na Divisão de Estudos Econômicos Tributários da Subsecretaria da Receita Estadual.