O regime especial de tributação para a indústria de defesa (retid)sua influência para a indústria de defesa, no Centro Tecnológico do Exército

Resumo

Purpose - The research aims to evaluate the influence of RETID on the defense industry, at the Army Technological Center, in order to contribute to the understanding of its application, within the scope of this military organization. Methodology - An exploratory, documentary and bibliographical research was carried out. Findings - It was found that the use of RETID has benefited CTEx, has benefited the national defense company contracted by this military organization and has promoted the Defense Industrial Base in Brazil, which requires the verification of the effectiveness of this special taxation regime as a policy public sector focused on the defense area. Practical implications - Based on the results, the research contributes to clarifying and expanding the understanding of the benefits that RETID as a public policy has provided to society, as an agent that promotes the Defense Industrial Base, allowing for an analysis of the regime by the various actors involved in its application. Furthermore, it contributes, through the data provided, with elements that will serve as a basis for new studies to be developed regarding this special regime, thus expanding the existing literature on the topic.

Ficha do documento

Tipo

Dissertação

Ano

2024

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/35798

Temas

Gestão PúblicaPolíticas PúblicasFinanças PúblicasDesenvolvimento EconômicoAdministração Pública

Palavras-chave

RETIDPolítica públicaBenefícioIndústria de defesaPublic policyBenefitsDefense industryAdministração públicaDefesa - BrasilImpostosAdministração militarPolíticas públicasBrasil. Exército