ANALYSIS OF INCENTIVE PROGRAMS CITIZENSHIP FISCAL IN BRAZILIAN STATES AND FEDERAL DISTRICT IN THE PERIOD 2004 TO 2012

Abstract

The objective is to analyze the Fiscal Incentive Programs Citizenship in Brazilian States (FSPCB) and District Federation (DF) in the period 2004-2012. In this sense, it is a descriptive study with a qualitative approach that uses as technical literature procedure for the collection of data analyzed. It was found that among the 27 Brazilian States, twelve States have deployed FSPCB. There are eight programs that aim to stimulate the issuance of tax document by consumers, three programs are focused on fiscal stimulus to citizenship and a single objective to increase tax collection. The incentives to consumers are delimited by each program and can be in the form of acquisition credit or participation in prize draws, exchange of tax receipts and vouchers for tickets to sporting and cultural events. In relation to registered participants, the participants are restricted to taxpayers State program, with participants regarding consumers, there is no exception from that purchase goods and/or interstate or municipal transport services of the taxpayer 's state holder Program. Keywords : Incentive Programs. Fiscal Citizenship. Incentive.