Federal tax expenditures and its effects on the new economic matrix

• Grant number: 16/08690-4
• Support Opportunities: Scholarships in Brazil - Scientific Initiation
• Start date: August 01, 2016
• End date: June 30, 2017
• Field of knowledge: Applied Social Sciences - Economics - Fiscal and Monetary Policies
• Principal Investigator: Fabiana Fontes Rocha
• Grantee: Gabriel de Campos Gonçalves dos Santos
• Host Institution: Faculdade de Economia, Administração e Contabilidade (FEA). Universidade de São Paulo (USP). São Paulo , SP, Brazil

Abstract

The aim of this study is to establish correlations between federal tax expenditures and changes in the aggregate economy in the period in question , using for this the Statements of Tax Spending ( DGT) of the years 2009-2014 and data of the aggregate economy published by the Brazilian Institute Geography and Statistics (IBGE ) , like Annual Industrial Survey , National Accounts , among others. Using statistical comparisons as percentage changes from the data, seeking to make a critical analysis about the new economic matrix and the impact of the waivers inserted in this economic policy project.