The Evidence of the Fiscal Incentive to Increase the HDI: The Case of Maranhão

Abstract

This article is the result of an investigation about tax incentives in the State of Maranhão, where the purpose was to answer the question: what is the efficiency of tax incentives in relation to the impact on the state of employment? The hypothesis behind this research is that the idea of the Maranese government to create fiscal incentives to stimulate the generation of employment and income can not impact the regions with low human development index (HDI). The general objective of this article is to verify the relationship between the fiscal incentive and the balance of jobs between 2010 and 2016 in Maranhão in regions with lower HDI. The specific objectives are: to investigate the policy of granting the fiscal incentive "more companies" in Maranhão; compare the number of jobs generated with the number of companies that benefited from the tax incentive; to verify the evolution of the jobs generated in each mesoregion and to know the economic activities that generate more jobs in the state. This study is justified because it believes in the relevance it can bring to the academic environment and to the society that encompasses government, companies and professionals, since it presents a more comprehensive perspective regarding economic development in the local regional government of Maranhão. It considers the methodology of this study, a field research, but of quantitative-descriptive character. Among the results, it was identified that the fiscal incentive had no impact on job creation in the Meso-regions that have the lowest HDI indices in the state of Maranhão between 2010 and 2016.