Die bestaande belastingaansporingsmaatreels in Suid-Afrika is nagevors. Belastingaansporingsmaatreels wat vroeer in gebruik was, is ook ondersoek. Aandag is gegee aan die kontantaansporingsmaatreels wat vir vervaardigingsondernemings beskikbaar is in Suid-Afrika. Programme wat deur onder andere die Nywerheid-Ontwikkelingskorporasie van Suid-Afrika Beperk en die Kleinsake-Ontwikkelingskorporasie aangebied word is ondersoek. Ondersoek is ingestel na die bevindings van die Margo kommissie Verslag wat in 1986 uitgereik is. Die verslag van die Katz-kommissie wat in 1994 uitgereik is, is ook nagevors. Aandag is gegee aan die 1994, 1995 en 1996 begrotings asook sommige van die aspekte van die Algemene Ooreenkoms op Tariewe en Handel. Die belastingkoerse en aansporingsmaatreelsprogramme wat deur die Verenigde State van Amerika, Verenigde Koninkryk en Kanada beskikbaar gestel word aan ondernemings is ondersoek. Moontlike oplossings vir die probleme wat tans ondervind word in SuidAfrika se aansporingsmaatreelstelsel is geformuleer. / The existing tax incentives in South Africa were researched. Tax incentives that were previously in use, were also investigated. Attention was given to the cash incentives available to manufacturing enterprises in South Africa. Amongst others the programmes offered by the Industrial Development Corporation of South Africa Limited and the Small Business Development Corporation were investigated. The findings of the Margo Commission Report issued in 1986 were investigated. The Katz Report issued in 1994 was also researched. Attention was given to the 1994, 1995 and 1996 budgets as well as some of the aspects of the General Agreement on Tariffs and Trade. The taxation rates and incentive programmes available to enterprises in the United States of America, United Kingdom and Canada were investi gated. Possible solutions for the problems currently experienced in South Africa with regard to incentives have been formulated. / School of Computing / M.Sc (Computer Science)

Die bestaande belastingaansporingsmaatreels in Suid-Afrika is nagevors. Belastingaansporingsmaatreels wat vroeer in gebruik was, is ook ondersoek. Aandag is gegee aan die kontantaansporingsmaatreels wat vir vervaardigingsondernemings beskikbaar is in Suid-Afrika. Programme wat deur onder andere die Nywerheid-Ontwikkelingskorporasie van Suid-Afrika Beperk en die Kleinsake-Ontwikkelingskorporasie aangebied word is ondersoek. Ondersoek is ingestel na die bevindings van die Margo kommissie Verslag wat in 1986 uitgereik is. Die verslag van die Katz-kommissie wat in 1994 uitgereik is, is ook nagevors. Aandag is gegee aan die 1994, 1995 en 1996 begrotings asook sommige van die aspekte van die Algemene Ooreenkoms op Tariewe en Handel. Die belastingkoerse en aansporingsmaatreelsprogramme wat deur die Verenigde State van Amerika, Verenigde Koninkryk en Kanada beskikbaar gestel word aan ondernemings is ondersoek. Moontlike oplossings vir die probleme wat tans ondervind word in SuidAfrika se aansporingsmaatreelstelsel is geformuleer. / The existing tax incentives in South Africa were researched. Tax incentives that were previously in use, were also investigated. Attention was given to the cash incentives available to manufacturing enterprises in South Africa. Amongst others the programmes offered by the Industrial Development Corporation of South Africa Limited and the Small Business Development Corporation were investigated. The findings of the Margo Commission Report issued in 1986 were investigated. The Katz Report issued in 1994 was also researched. Attention was given to the 1994, 1995 and 1996 budgets as well as some of the aspects of the General Agreement on Tariffs and Trade. The taxation rates and incentive programmes available to enterprises in the United States of America, United Kingdom and Canada were investi gated. Possible solutions for the problems currently experienced in South Africa with regard to incentives have been formulated. / School of Computing / M.Sc (Computer Science)

本研究為探討稅式支出稅收影響數及其替代財源如何評估之問題。稅式支出指偏離一般課稅準則時，所造成之租稅損失，為避免造成國家財政持續惡化，於研擬稅式支出法案時，應提出稅收影響數與財源籌措之評估報告，以供參考。 本研究主要發現如下： 一、稅收影響數估算原則包含以下六點： （一）就稅基部分，計算稅收損失金額時所應使用的稅基，應為經誘發結果影響後的整體產業利益，不因是否原始存在而有所差別，計算稅收增加金額時則僅包含因該稅式支出法規訂定而增加之金額。 （二）就稅率部份，為實際影響政府財政收入之稅率，如計算營利事業所得稅稅收損失數時，應僅考量實質稅收損失率。 （三）應考慮不同法規是否有所差異，如促產條例中投資抵減與五年免稅不可同時適用，但於其他法規中便有不同之規定。 （四）推估的範圍會因法規修正範圍而有所不同。 （五）估算稅收增加時，僅對於總體經濟有所影響者進行估算，於就業增加與土地價值增加部分皆須考量其他產業之變化。 （六）估算稅收影響數時，針對某些具重大影響之變數，可使用敏感性分析。 二、依一定步驟判斷是否推動稅式支出法案，包含以下步驟（詳圖4.1）： （一）依一定之流程估算總體經濟效益與稅收影響數兩項數據。 （二）判斷總體經濟效益之正負。若效益為負，則代表此項法案並未帶來經濟上附加價值之增加，而不應推動此法案；若對效益為正，則需繼續評估。 （三）判斷稅收影響數之正負。若稅收影響數為正，則應推動此法案；但是當稅收影響數為負，在稅收損失數大於一定金額之情形下，則應針對其替代財源及所得重分配效果進行評估，決定是否推動此法案。 三、關於財源籌措部份，可考量連鎖效果與替代財源兩項因素，如下所示： （一）連鎖效果：可依連鎖效果估算稅收增加數，主要包含營利事業所得稅、營業稅及個人綜合所得稅三大部分。 （二）替代財源：包含增加收入或減少支出兩種方式。 1 增加收入：可修改現有稅法，但修改時須注意現行制度之公平性。 2 減少支出：就直接支出方面，應檢討當租稅優惠事項實施後，現有補助是否有重複的情形發生，而須減少。就間接支出而言，應檢討現有稅式支出項目，是否有不切實際之處，進行修正與檢討。 / Tax expenditures means the tax losses derived from the divergences of the normative tax structure that is designed to favor a particular industry, activity, or groups. The effects on taxation are through the tax system rather than through direct grants, loans, or other forms of government subsidies. Tax expenditures will increase annual government expenditures, so competent government agency should provide tax expenditures report before making the new law to estimate tax expenditures and point out the effective method of raising financial sources. Owing to the definitions of tax expenditures report components are not unified, there are a wide variety of reports at present. The focus of this study is to acquire the criterion of the tax expenditures report components. The tax expenditures report will have government credibility on the basis of the same criterion, therefore it will be a useful tool in managing and controlling the government expenditures for Executive Yuan and Legislative Yuan.

Os benefícios fiscais produzem efeitos financeiros similares aos das despesas públicas, mais especificamente as subvenções, na medida em que ambos são instrumentos utilizados para transferir ao particular beneficiado recursos financeiros que a priori pertenceriam ao Estado. Nesse sentido, foi criado nos Estados Unidos nas décadas de 1960 e 1970 o conceito de tax expenditure, traduzido para o português para renúncia de receita ou gasto tributário, o qual representa a quantificação dos efeitos financeiros dos benefícios fiscais. Tal enunciado quantitativo, uma vez integrado ao processo orçamentário, torna possível a comparação do custo financeiro dos benefícios fiscais com as despesas diretas de mesma finalidade, tornando a instituição de tais normas tributárias mais controlada e transparente. No Brasil, somente com a Constituição Federal de 1988 foram instituídos controles sobre os gastos tributários, determinando o texto constitucional a necessidade de inclusão de um relatório de gastos tributários anexo à proposta orçamentária, bem como a competência fiscalizatória dos órgãos de controle interno e externo para a fiscalização da aplicação das renúncias de receita. Tal controle foi intensificado com a promulgação da Lei Complementar n. 101/2000, a qual determina em seu artigo 14 diversos requisitos para os instrumentos introdutores de benefícios fiscais, inclusive a necessidade de compensação da receita perdida com outras fontes de recursos. A aplicação das normas relativas aos gastos tributários, entretanto, necessita de um conceito consistente de benefício fiscal, o qual permite identificar as normas tributárias que devem ter seus efeitos financeiros submetidos a controle orçamentário. Tal conceito ainda não pode ser encontrado no Brasil, uma vez que o próprio Governo federal ainda não apresenta uma definição rigorosa e consistente para o instituto. Assim, partindo de um conceito de benefício fiscal encontrado na lei complementar, este trabalho apresenta diretrizes para a identificação de gastos tributários nos institutos tradicionalmente utilizados para a concessão de exonerações tributárias. / The tax benefits produce financial effects similar to those of the public expenditures, more specifically subsidies, since both institutes are instruments used to transfer to the citizen resources that would have belonged to the State. Because of this conclusion was created in the United States of America in the 60ths and 70ths the concept of tax expenditure, which represents the estimated value of the financial effects of the tax benefits. This estimated figure, once integrated to the budget process, allows the comparison between the financial cost of the tax benefits and the public expenses of similar goals, providing controls and accountability to the creation of such tax norms. In Brazil, only the Federal Constitution of 1988 created controls to the tax expenditures, establishing the obligatory inclusion of a tax expenditures report attached to the budget proposal, as well as the power to the Authorities of the intern and extern financial controls to investigate the application of tax expenditures. The control of tax expenditures was increased with the Complementary Law 101/2000, whose article 14 establishes several conditions to the legal act that creates tax benefits, including the necessity of compensate the tax losses with additional sources of revenue. The application of these controls requirers a consistent definition of fiscal benefits, which allows the identification of the norms that produce tax expenditures. Such concept still cannot be found in Brazil, since the Federal Government still do not presents a satisfactory definition of what would be a tax benefit. Therefore, once found a definition of tax benefits in the Complementary Law, this study presents conclusions that contribute to the identification of tax expenditures in the traditional institutes of Brazilian tax law.

Made available in DSpace on 2016-04-26T20:24:13Z (GMT). No. of bitstreams: 1 Maiza Costa de Almeida Alves.pdf: 1150893 bytes, checksum: 5d945d322fc3a50a55119397655cbed3 (MD5) Previous issue date: 2016-02-24 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The Brazilian law system has an unspecified number of laws destined to discipline inter-subjective actions and to achieve social values. Under tax laws, these rules shall be responsible for ensuring the tax collection for the State but also for other objectives to be acomplished in order to promote economic and social development of the country. The prescriptivity of the law on taxpayers makes the payment of taxes a compulsory obligation. So long as the individual rights are respected, the State has the right and duty to demand such exactions. Faced with this compulsory obligations related to taxes, the positive system of laws also provides its own mechanisms of reliefing tax burden, by option, which aim to encourage the taxpayer s actions towards the completion of legal principles. These mechanisms are called tax incentives, which are the object of this work. Using the philosophy of language, legal semiotics, deontic logic and the theory of law, it was possible to approach the structure of incentive tax law and then to invetigate it through their logical, semantic and pragmatic features, also demonstrating the importance of voluntary rules in tax law. As opposed to compulsory obligations, the incentive tax law is an alternative to the common tax rules, rules that offer a more beneficial taxation for the discharge of specific behaviors. Over the studies developed in this work, it was an objective give the reader a more organized understanding of the structure of incentive tax laws so that it becomes clear assessment of their legality or constitutionality. Indeed, the alternative application of these laws in opposition to the ordinary tax law can not provide damages to the taxpayer under penalty of illegality or unconstitutionality / O sistema de direito positivo brasileiro conta com um número indeterminado de normas jurídicas voltadas à disciplina de condutas intersubjetivas e à realização de valores sociais. No âmbito do direito tributário essas normas são responsáveis pela arrecadação mas também possuem outros objetivos no sentido de promover o desenvolvimento econômico e social do país. A prescritividade do direito se impõe sobre os contribuintes tornando o recolhimento de tributos uma obrigação compulsória. Assim, uma vez respeitados os direitos individuais, o Estado tem o direito e o dever de exigir tais exações. Diante dessa obrigatoriedade tributária, o direito positivo prevê também formas de exoneração, mediante opção, que têm por objetivo incentivar condutas que prezem pela realização de princípios jurídicos. Essas formas de exoneração são os denominados incentivos fiscais. Utilizando a filosofia da linguagem, a semiótica jurídica, a lógica deôntica e a teoria da norma jurídica foi possível aproximar da estrutura da norma concessiva de incentivo fiscal e, a partir de então, investigá-la quanto às suas características lógicas, semânticas e pragmáticas, demonstrando a importância da norma facultativa no direito tributário. Em oposição à compulsoriedade das normas tributárias ordinárias, as normas concessivas de incentivos fiscais são normas de aplicação alternativa que oferecem uma tributação mais benéfica à contrapartida de condutas específicas. Ao longo dos estudos desenvolvidos neste trabalho, pretendeu-se oferecer ao leitor uma compreensão mais organizada da estrutura da norma concessiva de incentivos fiscais para que se torne clara a avaliação de sua legalidade ou constitucionalidade. Com efeito, as normas de aplicação alternativa à regra-matriz ordinária de incidência dos tributos não podem oferecer prejuízos ao contribuinte sob pena de ilegalidade ou inconstitucionalidade

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2017-12-21T11:31:43Z No. of bitstreams: 1 Mariana Corrêa de Andrade Pinho.pdf: 1106233 bytes, checksum: 9f66cebc63ae19a3ee3f37b45e4291b1 (MD5) / Made available in DSpace on 2017-12-21T11:31:43Z (GMT). No. of bitstreams: 1 Mariana Corrêa de Andrade Pinho.pdf: 1106233 bytes, checksum: 9f66cebc63ae19a3ee3f37b45e4291b1 (MD5) Previous issue date: 2017-12-14 / This paper focuses on the legal control instruments of tax incentives, based on a functional analysis of Tax Law. To achieve that, it proposes a return to the origins of Tax Law, that is born within the Science of Finance and whose main role is to regulate the mean to provide public requirements. Based on this premise, it critically addresses the current legal framework of tax incentives and the implications of applying the principle of equality in the extrafiscality. Therefore, the intermediate chapters are devoted to the principle of equality, to the notion of extrafiscality and to the concept of tax incentives. At last, discusses the need to combine the legislative discretion regarding tax benefits with the legal control instruments, especially those resulting from the application of the principle of proportionality / O presente estudo tem como foco central os instrumentos de controle jurídico dos incentivos fiscais, a partir de uma análise funcional do Direito Tributário. Para tanto, propõe um retorno às origens do Direito Tributário, disciplina jurídica que nasce no seio da Ciência das Finanças e tem por propósito regulamentar os meios para a satisfação das necessidades coletivas. Estabelecida essa premissa, aborda criticamente o atual regime jurídico dos incentivos fiscais e as consequências da aplicação do princípio da igualdade tributária no exercício da função extrafiscal dos tributos. Por esta razão, os capítulos intermediários são dedicados ao princípio da igualdade tributária, à noção de extrafiscalidade e ao conceito de incentivos fiscais. Ao final, dispõe sobre a necessidade de conciliar a discricionariedade política em matéria de benefícios fiscais com as formas de controle disponíveis no Direito Tributário, em especial as decorrentes da aplicação do princípio da proporcionalidade

The promotion of science & technology and the creation of an enabling environment for countries innovation systems has been a growing worldwide trend in developed countries, with 21 out of 30 member countries of the Organisation for Economic Co-operation and Development (OECD) currently utilising some form of tax incentive program aimed at encouraging investment in research and development (R&D) by private industry. 1 Encouraging R&D and associated innovation is generally seen as an effective tool in advancing science and technology, which in turn leads to the creation of new products and services, an increase in international competitiveness of local business, direct foreign investment and social spin-offs in the form of increased employment and economic growth? R&D is, however, expensive and involves high levels of technical risk, with the costs and risk involved often outweighing the potential profit. Consequently, many businesses choose not to perform R&D, which has resulted in governments of most developed countries having implemented various incentives to encourage private business to undertake R&D. These incentives can take the form of either direct incentives (grants, soft loans, subsidies etc) or indirect incentives (such as tax incentives). Tax incentives effectively subsidise the costs of R&D, making it a more attractive and profitable alternative for business. Developed countries, including: the United States of America (US), the United Kingdom (UK), Japan, China, Canada and Australia have all adopted a combination of both direct and indirect incentives, with various tax incentive measures receiving much attention in the last 2 decades. In South Africa the legislation providing for R&D tax incentives has been substantially amended in recent years through a number of Taxation Amendment Acts,] culminating in the enactment of s lID of the Income Tax Act 58 of 1962 (the Act). The aim of this dissertation is to critically examine the current South Afi'ican tax incentive scheme as contained in sliD, focusing on the eligibility requirements of that incentive. In addition, the dissertation will highlight design features and characteristics of the incentive, particularly in respect of its generosity, predictability, simplicity, administration and targeting. 4 The design and characteristics of the South African incentive is then compared to those of three different countries: the UK, Australia and Canada.s Based on the analysis and comparison, certain lessons are identified for South Africa6 and various opinions are advanced on the effectiveness of the current structure and whether particular aspects of it could be improved going forward. / Thesis (LL.M.)-Unversity of KwaZulu-Natal, Durban, 2010.

O objetivo desta dissertação é avaliar se os incentivos tributários concedidos às indústrias de Roraima, no período de 2005 a 2010, são adequados ao perfil das empresas instaladas na região e eficazes para atrair e desenvolver empreendimentos. Para tanto, foram analisados os conceitos de política econômica, o histórico da política de concessão de incentivos fiscais para a Amazônia, os fatores inibidores da localização industrial no Estado de Roraima e o perfil das indústrias dessa localidade. Investigou-se o porquê de os incentivos tributários existentes na região não promoverem um desenvolvimento industrial relevante. As informações que lastrearam o estudo foram obtidas em literatura geral sobre economia e desenvolvimento sustentável além da literatura, relatórios de anais, seminários e simpósios, artigos escritos, publicações em revistas e na internet, bem como documentos referentes a estudos de instituições locais, levantamento de dados e indicadores sobre a temática de desenvolvimento regional da Amazônia, especialmente da Zona Franca de Manaus, Amazônia Ocidental e Roraima, direcionados para sua situação econômica, geográfica e histórica. O suporte teórico do trabalho foi enriquecido pelas idéias de grandes economistas como Adam Smith, Karl Max e Keynes que trazem a base teórica da economia, além de economistas como Celso Furtado da escola Cepalina que desenvolveu a teoria do desenvolvimento por substituição de importações, defendendo a atuação efetiva do Estado para promoção do desenvolvimento, e Souza que atua na temática do desenvolvimento regional. Como resultado, observamos que algumas regiões que não possuem vantagens comparativas ou competitivas necessitam da atuação Estatal para a promoção da atividade produtiva. Com base na análise dos dados e da teoria, concluiu-se que os incentivos tributários existentes para as indústrias de Roraima não são utilizados pela maioria daquelas que estão atualmente em atividade no Estado e não são eficazes para promover o incremento da atividade, porque tais incentivos são direcionados para promover apenas a industrialização de produtos de primeira necessidade, também observamos que as metas esperadas não foram atingidas devido à ausência de desoneração da tributação sobre todos os bens produzidos em Roraima, como forma de compensar as dificuldades de logística e os custos de transporte para o envio da produção aos centros consumidores. / The goal of this dissertation is to assess whether the tax incentives granted to industries of Roraima, in the period 2005 to 2010, are appropriate to the profile of companies operating in the region and to attract and develop effective projects. To this end, we analyzed the concepts of economic policy, the historical policy of granting tax incentives to the Amazon, the inhibiting factors of industrial location in the state of Roraima and the profile of the industries that location. An investigation into why the tax incentives in the region do not promote the development of industry relevant. The information that backed the study were obtained in the general literature on economics and sustainable development in addition to the literature, reports of proceedings, seminars and symposia, articles, publications in magazines and on internet as well as documents relating to studies of local institutions, raising data and indicators on the theme of regional development in the Amazon, especially the Zona Franca de Manaus, Amazonas and Roraima Western, directed to their economic status, geographical and historical. The theoretical support of the work was enriched by the ideas of great economists like Adam Smith, Karl Marx and Keynes that bring the theoretical basis of the economy, and economists such as Celso Furtado ECLAC school who developed the theory of development through import substitution, defending activeness of the state to promote development, and Souza that acts on the theme of regional development. Our results indicate that some regions that have no comparative advantage or competitive actions require the State to promote productive activity. Based on data analysis and theory, it was concluded that the existing tax incentives for industries of Roraima are not used by most of those that are currently active in the state and are not effective in promoting increased activity, because such incentives are directed only to promote the industrialization of staple products, we also observed that the expected goals were not met due to the absence of exemption from taxation on all goods produced in Roraima, as compensation for the difficulties of logistics and transport costs to send the production to consumption centers.

A concessão de incentivos tributários tem sido uma política fiscal recorrente de diferentes entes estatais para atrair investimentos, gerar empregos ou mesmo desenvolver uma região específica. Apesar de controversa a aplicação da política de incentivo fiscal como geração do desenvolvimento econômico, é possível identificar na literatura casos bem sucedidos de desenvolvimento regional baseado na aplicação de incentivos fiscais para a atração de investimentos. O Estado do Rio Grande do Sul também recorreu a uma política de incentivos fiscais para a atração de investimento e desenvolvimento da indústria local e, ainda hoje, há traços claros dessa política em sua legislação. Dentro dessa política destaca-se a renúncia fiscal do Estado do Rio Grande do Sul no setor de máquinas e equipamentos agrícolas. O propósito desse trabalho foi analisar a relevância desse incentivo fiscal para as indústrias do setor de máquinas e equipamentos agrícolas instaladas no Estado, no período de 1970 a 2008, demonstrando que esse ramo de atividade também é dependente de outros fatores para o seu desenvolvimento, como o preço das commodities, linhas de financiamento, mão de obra especializada etc., e correlacionados com a capacidade de geração de empregos dentro do Estado, capacidade de promover o desenvolvimento regional, capacidade de gerar valor agregado dentro do Estado e, não menos importante, capacidade de fixação dessa indústria dentro do Estado diante da concorrência de outros Estados da federação que, também, oferecem incentivos tributários similares. / Tax incentives have been used for different levels of public entities to attract investments, generate jobs or develop a specific region. Although there is diverging opinion about the benefits generated through of the application of tax incentive to promote economic development, is possible to identify successful cases of regional development based on tax incentive to attract investments. The State of Rio Grande do Sul, also applied tax incentives to attract investment and to develop local industry. Most part of these tax incentives policies is valid in current day. Among these policies of the Rio Grande do Sul State there is the specific tax incentive to the sector of agricultural machinery and equipment. The purpose of this study, was analyzed the relevance of this tax incentive for industry of agricultural machinery and equipments located in the State between 1970 and 2008, showing this activity is also dependent on other factors for the development as commodity prices, lines of credit, specialized labor etc., and correlated with job generation in the State, capacity to promote regional development, generate added value within the State, and fixed the industry in the State although the other States offer similar tax incentives.

As micro, pequenas e médias empresas geram cerca de 20% do PIB brasileiro. Estima-se que, atualmente, 60% dos postos de trabalho e cerca de 85% dos novos empregos no Brasil são gerados por micro, pequenas e médias empresas. Nesse sentido, a implementação de políticas públicas destinadas as micro, pequenas e médias empresas possuem a dupla dimensão de favorecer tanto o crescimento econômico como a melhoria de indicadores sociais como a distribuição desigual da renda ou a desigualdade regional. Entretanto, um importante debate amadurece no país a respeito da efetividade e dos retornos gerados pelas concessões de incentivos fiscais. Alinhados a este cenário, o objetivo do presente estudo é analisar o impacto dos incentivos fiscais do setor têxtil das pequenas e médias empresas da região serrana do estado do Rio de Janeiro através da visão de seus gestores e dos indicadores econômicos. Foi realizado um estudo de campo no qual os gestores das PME do setor têxtil da região serrana do estado do Rio de Janeiro responderam um questionário composto por dezoito perguntas. As respostas foram comparadas a um cálculo de estimativa de renuncia entre o Lucro Presumido e o SIMPLES Nacional. Como resultados verificou-se a não efetividade dos incentivos fiscais no seu principal papel de geração de emprego e renda e uma sensação de insuficiência, desconhecimento e, consequentemente, falta de transparência em relação aos incentivos fiscais disponíveis e concedidos especificamente para o setor ou região, na percepção dos gestores das PME. / Micro, small and medium-sized companies generate about 20% of Brazilian GDP. It is estimated that currently 60% of employment and about 85% of new jobs in Brazil are generated by micro, small and medium enterprises. In this sense, the implementation of public policies for micro, small and medium enterprises have dual dimension of promoting both economic growth and the improvement of social indicators such as the unequal distribution of income and regional inequality. However, an important debate matures in the country about the effectiveness and the returns generated by the concessions of tax incentives. Aligned to this scenario, the objective of this study is to analyze the impact of tax incentives in the textile sector of small and medium enterprises in the mountainous region of the state of Rio de Janeiro through the vision of its managers and economic indicators. A field study in which managers of SMEs in the textile sector in the mountainous region of the state of Rio de Janeiro answered a questionnaire consisting of eighteen questions was conducted. Responses were compared to a calculation of estimated resigns from Presumed Income and National SIMPLE. As a result there was not the effectiveness of tax incentives in its primary role of generating employment and income and a sense of failure, ignorance and hence lack of transparency with respect to tax incentives available and specifically allocated to the sector or region, perceptions of SME managers