O estado pastor e os incentivos tributários no setor automotivo.

The 'husbandry' state and the tax incentives in the automobile sector.

Taking into account longevity of tax incentives in the automobile sector, this paper intends to pursue two consecutive objectives. Firstly, the paper describes the incentives implemented in the last decades were designed to promote the sector's competitiveness. Secondly, this article presents a qualitative assessment of the role developed by the State in this segment. Based on literature on political economy and regulation, the claim of this research is that tax policies adopted in favor of automobile sector have favored more a "husbandry" State, rather than a "midwifery" one. In other words, the public policies established were typically oriented to protect a previous defined segment, instead of stimulating new competences and capabilities. [ABSTRACT FROM AUTHOR]

Este trabalho tem o objetivo de descrever os incentivos tributários que foram implementados nas últimas décadas com vistas a promover a competitividade do setor automotivo. Além disso, pretende qualificar o papel que o Estado tem desempenhado neste segmento. Baseado na literatura de regulação econômica e de economia política, o trabalho sugere que as políticas tributárias adotadas para o setor têm conformado mais um Estado "pastor" que um Estado "parteiro". Isto é, os incentivos tributários têm se orientado para corrigir falhas sistêmicas e assim proteger um segmento já estabelecido e não propriamente para estimular a formação de novas competências econômicas. [ABSTRACT FROM AUTHOR]

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