TAX INCENTIVE: VILLAIN OR GOOD GUY?

Authors

DOI:

https://doi.org/10.14210/alcance.v27n3(Set/Dez).p399-412

Keywords:

financial crisis, tax incentives, State.

Abstract

This case addresses the dilemmas experienced by Mr. Ubiratã Araripe, governor of the Tupiniquim State, who, faced with the proposal to set up an American multinational company in Tupiniquim territory, finds himself in a deadlock conflict due to the financial crisis that strikes the state and the impediment of the granting of tax incentives, one of the conditions already listed by the American multinational when presenting its installation project. This is a fictional story, but it was based on actual data and information. Given the above, this case seeks to discuss the granting of tax incentives by the government to companies and the management of a public institution in times of financial crisis. As a teaching tool, this case is suitable for undergraduate and postgraduate courses in the area of public administration and accounting, studies of tax and fiscal planning, economics, public budget, governance and related.

Author Biographies

Elen Maiara dos Santos Reis Ramos, Universidade Federal Fluminense

Mestranda em Administração pela Universidade Federal Fluminense (UFF), Especialista em Gestão Pública Municipal pela Universidade Federal Fluminense (UFF) e Bacharel em Ciências Contábeis pela Universidade Federal Fluminense (UFF).

Júlio Cesar Andrade de Abreu, Universidade Federal Fluminense

Doutor em Administração pela Universidade Federal da Bahia (UFBA), Mestre em Administração (UFBA), Especialista em Movimentos Sociais, Organizações Populares e Democracia Participativa (UFMG) e em Administração de Sistemas de Informação (UFLA) e Bacharel em Administração pela Associaçäo Educacional Dom Bosco, AEDB.

Antonio João de Oliveira Vianna Junior, Universidade Federal Fluminense

Mestrando em Administração pela Universidade Federal Fluminense (UFF), MBA em Gestão Empresarial pela Fundação Getúlio Vargas (FGV) e Bacharel em Ciências Militares pela Academia Militar das Agulhas Negras.

Bruno Brettas Franco, Universidade Federal Fluminense

Mestrando em Administração pela Universidade Federal Fluminense (UFF) e Bacharel em Administração Pública pela Universidade Federal Fluminense (UFF).

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Published

2020-10-16

Issue

Vol. 27 No. 3(Set/Dez) (2020)

Section

Case for Teaching

License

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