Reflections on the applications of tax expenditures policies in brasilian regional development

This essay aimed to evaluate the contemporary policies of tax expenditures in their relations with regional development in Brazil, from bibliographical analysis. With this purpose, we sought to build a conceptual-analytical framework on the exemptions in international studies, aiming to corroborate the national analysis. In the theoretical framework were discussed discussions on Federalism, Regional Development, National Tax System and definitions on the Tax expenditures policies. Although the incipience of studies regarding tax exemptions was observed, this essay examined the main topics discussed and reflected on the results of such programs and their influences on federalism and regional development. These results were also compared with tax expenditures policies carried out in other countries. It was noted that exemptions focusing on specific regions had better results than national policies. It was concluded that there is a need for greater monitoring of tax exemptions in order to avoid privileges to economic sectors and national regions.