Incentivos fiscais e sua relação com os setores produtivos : o caso do setor de bebidas adoçadas

Abstract

The health literature presents numerous evidences that associate the consumption of sweetened beverages with the population's weight gain and the development of chronic non-communicable diseases, thus, authors suggest tax policies as a way to impact a reduction in consumption. A country's tax system can be an instrument for the State to act as an object of correcting market failures, including production externalities. However, the complexity of the Brazilian structure in the context of federalism and the tax war, through tax incentives can affect the result of taxation, as well as interfere in the decision of industrial installation of companies. In this sense, the present work aims to discuss how state tax incentives can have effects on economic activities and the spatial location of companies, considering the special case of the sweetened beverage sector in Brazil. Therefore, the methodology used comprises a literature review on Brazilian taxation, as well as the effect of the consumption of sweetened beverages on health. Also, the descriptive statistical study was carried out to map its structure of the sweetened beverage sector in Brazil and the documentary review indicates the sector's relationship with state tax incentives. As a result, it was found that the sector has a relevant share in the beverage segment of the country's manufacturing industry and that there was a small spatial displacement of the sector, with a reduction in the workforce employed in general. Also, the presence of state tax incentives and the benefit to companies in the sector in different states was identified, which meets the benefits related to the sector, but which are applied differently, according to state legislation.