Avaliação dos aspectos tributários do Inovar-Autoprograma de incentivos à indústria automotiva

Resumo

The purpose of this work is to evaluate tax aspects of the Program of Incentives to the Technological Innovation and Enhancement of the Production Chain – INOVAR-AUTO from the point of view of the companies contemplated with such incentives, in special the vehicle manufacturers. INOVAR-AUTO was enacted in 2012 as part of a wider range of industrial policies named Greater Brazil Plan (‘Plano Brasil Maior’) implemented by the Brazilian government. This regime has as objectives to incentive innovation, to strenghten the supply chain and to increase the energy efficiency and safety standards of the vehicles marketed in the country. The incentives are valid from 2013 through 2017 and its mechanism is the grant of tax exemptions and credits to the manufacturers and importers of vehicles, which in exchange have to commit themselves to perform certain manufacturing actitivies in the country, to reach minimum thresholds of spending in research, development, engineering and technology, to adhere to a vehicle labeling program and to achieve improvements on the patterns of consumption and emissions of the vehicles. The methodology of this study is the exploratory work of legal practices, using mainly primary sources. The examination of the INOVA-AUTO rules leads to the identification of the activities necessary for the fulfillment of the program requirements and the main risks and obstacles for the participating companies. From this analysis, the research treats two matters in further detail: first, the complexity to operate the system developed to estimate the national content in the components and raw materials, from where the credits are generated. Second, the design of the energy efficiency targets, the challenges to meet them and the risks of a possible failure. The work evaluates the options available to the automotive companies and concludes for the unfeasibility of not adhering to INOVAR-AUTO. There is also a balance of benefits and burdens to the automotive companies, as well as a description of the drivers of a new policy proposed for the sector, named Route 2030 (‘Rota 2030’), which will replace INOVAR-AUTO from 2018 on. The text assess the factors that may influence the new rules, as the results of the dispute resolution panel at the WTO and the new technological trends for vehicles. This research seeks to anticipate possible impacts of Route 2030 to the automotive companies.

Ficha do documento

Tipo

Dissertação

Ano

2017

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Não informado

Identificador

oai:repositorio.fgv.br:10438/19445

Temas

Desenvolvimento Econômico

Palavras-chave

INOVAR-AUTORegime automotivoConteúdo nacionalVeículos automotoresIncetivos tributáriosAutomotive regimeNational contentTax incentives to innovationEnergy efficiencyRoute 2030DireitoIndústria automobilística - São Paulo (Estado)Incentivos fiscaisImpostos - IsençãoInovações tecnológicas