Benefícios tributários do ICMS: incentivos fiscais á cadeia leiteira nos estados de Mato Grosso do Sul e Goiás

Abstract

Tax incentives are important tools in public policy, being able to attract companies in order to leverage the economy, being responsible for the development and growth of a given state. In this way the objective of this work was to analyze the fiscal incentives of ICMS and programs directly and indirectly linked to the dairy chain of the states of Goias and Mato Grosso do Sul, reporting the differences and similarities between them. For this, we used descriptive, comparative and bibliographic methods in which they were composed of academic articles, laws and decrees for the theoretical foundation. It was verified that the state of Goias has so many incentives aimed directly at dairy production with for companies that make up the chain, while the state of Mato Grosso do Sul, besides having the reduction in the value of the referred tax, turns to the incentive directly in the production of milk as the training techniques and management and agronomic assistance. In view of this, we can conclude that each state has its way of encouraging, being it influences the production and growth of each economic sector, making a product competitive in the market or not.