Estudo de caso – a importância do incentivo Proadi a uma indústria S/A do Rio Grande do Norte

Abstract

Tax planning is a tool that is necessary, the companies that need essential investments to remain in the market. With the globalized world, and each time more volatile, companies search for fiscal incentives, which are created by the public administration, with the purpose of stimulating companies and the interests of society. The grant of tax incentives is a good alternative for companies that search to reduce costs to stay in market. With that, the government has made an effort to grant the benefit and has as a counterpart the permanence of companies and jobs that stimulate the whole chain of that market. That is, the state can affect the economy in different ways, by providing public goods, create positive programs, provide assistance to the low-income population through the elaboration and application of economic policies that the government can influence the economic dynamics of the country. Therefore, the PROADI (Programa de ApoioaoDesenvolvimento Industrial - Industrial Development Support Program) is an example of incentive, created by Law nº 5,379, dated October 11, 1985 and altered by Law nº 7,075, dated November 17, 1997. This benefit is based on the value of ICMS that can reach the discount of 75% depending on the location and investments of the industry in the territory of the State of Rio Grande do Norte The study identified that the PROADI incentive, for the food segment company located in the municipality of Macaíba / RN, caused a decrease in the ICMS value of the company's costs.