O impacto da política de desoneração tributária no Estado do Rio de Janeiro

Abstract

The policy of incentives and tax benefits from the tax on the movement of goods and the provision of transport and communication services (ICMS) in the state of Rio de Janeiro deserves to be analyzed, given the amount of tax relief involved, which reached R$73.77 billion in the four-year period from 2020 to 2023. The lack of periodic, careful and multidimensional evaluation of the impacts of these benefits and their transparency justifies the relevance of this study. The aim of the research is to assess, from 2020 to 2023, how the ICMS tax exemption policy influences the sustainable development of the state of Rio de Janeiro, in three dimensions: economic, social and environmental. The methodology applied is qualitative and quantitative, based on bibliographical and documentary research, supported by a survey and literature review on the concepts of governance, tax benefits, tax expenditures, tax exemption and tax transparency. The main contribution of this study lies in providing economic, social and environmental indicators, so that an assessment can be made of the impact of the ICMS exemption policy on the sustainable development of the state of Rio de Janeiro. As a result of the application of the proposed indicators to the selected economic sector of Trade and Repair of motor vehicles and motorcycles, CNAE “G”, by the criterion of greater relevance and materiality of exemption, the conclusion is that the ICMS exemption policy practiced in the state of Rio de Janeiro had little influence on the sustainable development of the state of Rio de Janeiro in the following dimensions: economic and social of Rio de Janeiro's society, with the verification of the environmental dimension being impaired, considering that it remains for the ERJ to improve coordinated action between state agencies, and monitoring the environmental education programs of companies, especially those benefiting from tax exemption. In terms of tax transparency, the major challenge is to achieve effective transparency in tax spending, with the presentation of the real impact of ICMS tax breaks on the three dimensions of sustainability, which could be achieved through a legal framework with the definition of a management body, capable of requesting information from the various stakeholders, and promoting a report on the impact of tax breaks on Rio de Janeiro society.