Redução do imposto sobre produtos industrializadosuma análise econômico-tributária dos reais efeitos das medidas de incentivo ao mercado automotivo

Resumo

The approach is on the reduction measures of the Industrial Product Tax (IPI) aliquot on the automotive market, as an incentive instrument to the automotive sector, in light of the effects of the Global Financial Crisis of 2008. The study carried out aims to analyze the actual economic impact of the IPI reduction on the automotive sector, analyzing whether the sales have, in fact, increased with the encouragement programs, as well as to which extent the final customer has benefited from the tax unburdening granted by the Government. As a means to make this study possible, different encouragement programs to the automotive sector will be analyzed, taking into account the periods in which they were in effect and the evolution of the aliquots in the course of time. Therefore, it is necessary to analyze the sales progression throughout the period studied, as well as the evolution of the prices of the automobiles that have received the fiscal benefit. As will be further verified, the reduction measures of the IPI have afforded the recovery of the automotive sector, with a sizable increase in sales, aside from having benefited the final customer, with a considerable reduction in the sale prices of automobiles.

Ficha do documento

Tipo

Outro

Ano

2014

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Não informado

Identificador

oai:repositorio.fgv.br:10438/12663

Temas

EconomiaFinanças PúblicasDesenvolvimento Econômico

Palavras-chave

Final priceAutomobilesFinal customerReduction of the industrial product tax aliquotIncentiveRedução da alíquota do imposto sobre produtos industrializadosExtrafiscalidadePreço finalAutomóveisConsumidor finalDireitoImposto sobre produtos industrializadosIndústria automobilística