THE POLICY GRANTING OF TAX BENEFITS IN THE STATE OF TOCANTINS: WHAT THEY THINK THE INSTITUTIONAL ACTORS?

Abstract

The objective of this research was to analyze the perception and evaluation of institutional actors about the policy of granting tax benefits in the State of Tocantins. Methodologically, interviews were conducted with entrepreneurs benefited, agents representing the business sector and the Government and members of the Board of economic development of the State. The qualitative data were subsequently worked out by content analysis. The main results obtained stressed the great relevance of the tax incentive policy on attracting companies to the State, but with a low level of institutionalization and reliability. These features extend the levels of uncertainty, and even the State having policies considered attractive to the investor, your transaction costs act as inhibitors of its effects.

Keywords

• Neoinstitucionalismo Econômico. Arranjo Institucional. Política de benefícios fiscais no Tocantins.