This thesis aims to analyze and propose guidelines to the criteria inherent to the ICMS
legislation applied to Industries in General, establishing a model directed to the Construction
Production Chain with emphasis on the Pará Red Ceramics Industry. To this end, it adopted
theoretical concepts related to the characterization of its research universe as well as the main
aspects pertinent to fiscal taxation in the referred chain, distancing itself from the legal and
accounting approaches. As a central reference of the study, the model recommended by the
state law of Pará, which provides for special tax treatment applicable to “industries in general”,
is notable. To carry out the investigation, the quantitative research method was adopted, with
the application of an electronic questionnaire to the group of industries belonging to the main
ceramic pole in the northern region of Brazil. From the realization of the field research, the
quantitative data collected were analyzed through the use of statistical techniques of descriptive
and inferential analysis (multiple linear regression, cluster analysis, and analysis of variance).
The results obtained give rise to divergent positions related to the theoretical and empirical
validation of the original model. As for the empirical compartment, it is suggested: (1) the
revision of the way of measuring the data referring to the variables “Innovation” and
“Sustainability, with emphasis on gaining variability in the related data; and (2) the review of
the scores (weights) attributed to these two variables, with emphasis on their corresponding
levels of benefits achieved. As a relevant result, it is also worth highlighting the mapping of the
investigated sector, highlighting: (1) the assessment of the framework of the companies
participating in the research, concerning the reach of the different levels of benefit; and (2) the
grouping of units (firms), considering the measure of similarity of the responses obtained.
Conclusively, as a theoretical and managerial contribution, we highlight the filling of an
important gap in the field of study related to the tax benefits applied to the construction
production chain, such as the emphasis on the importance of a scientific foundation for the
formulation of legislation associated with global public policies. Particularly, the contribution
directed to the legislators of the different states of the federation, supporting the reflection and
discussion about the impact of the variables "Innovation" and "Sustainability" in increasing the
condition of competitiveness for companies.
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