Impacto financeiro e orçamentário do incentivo fiscal para a cultura no Município de Passo Fundo - RS

Abstract

This research is based in a tax incentive bill, designed for Passo Fundo city, that has as subject the fiscal renunciation of the main city taxes, in favor of culture sector. The objective of the research is to estimate and analyses the financial and budgetary impact originated by the fiscal renunciation, based on the last 5 years, besides to Project the actual year and of 2023, based in Annual Budget Law of each period. The methodology used was applied and exploratory research, because analyze the fiscal incentive designed for Passo Fundo city, with mixed approach and documentary, bibliographic and case study procedures. Finally, the conclusion of the research is that the impact created by the bill, when based on percentages, can be high, especially while been compared to the committed staff. Besides that, was observed the necessity of valuation of impact on the others publics sectors that uses the city revenue, in order to not affect too much the others services provided by the city.