Incentivos fiscais como instrumento para o desenvolvimento sustentável

Abstract

Tax incentives play an important role in promoting sustainable development. They are tools that the State uses to encourage companies and individuals to adopt practices linked to the Sustainable Development Goals, fostering the economy, reducing social inequalities and environmental impacts. The main objective of this monograph was to identify how the tax incentives granted by the Government of Maranhão are contributing to the sustainable development of the state in the period 2020 and 2022. As for the specific objectives of this study, the first was to describe the role of the State in Sustainable development, the second was intended to characterize the tax incentives and concession counterparts and the third was to analyze the possibilities and limitations in the use of tax incentives granted by the government of the state of Maranhão as a tool for the sustainable development of the region. The research was conducted through a literature review, covering works from the last five years, and through a case study in a company from Maranhão. In addition, interviews were conducted with specialists in the areas studied. Data analysis was performed using the phenomenological method, which involved qualitative data. The results of this scientific work revealed that tax incentives contributed to the sustainable development of Maranhão through the generation of employment and income, industry verticalization, promotion of gender equality and preservation of the environment. Finally, this monograph investigated the relationship between the tax incentives granted by the Government of the State of Maranhão and the sustainable development of the region, and achieved its objectives through a well-designed methodology. The results obtained provide valuable insights and contribute to the advancement of knowledge about tax incentives and their application in sustainable development.