The objective of this master's thesis is to analyze how municipal revenues were affected by
the fiscal waiver policy of the state of Pará during the quinquennium 2016-2019. In the
context of Brazilian fiscal federalism, the tax on operations related to the circulation of goods
and the provision of interstate and intercity transport and communication services (TCGS),
the Tax on the Property of Motor Vehicles (TPMV) and the Tax on Transmission Causa
Mortis and Donation (TTCD) are taxes collected by the states of the federation The 1988
constitutional rule allows federated entities to grant tax benefits (exemption, reduction of the
tax base, amnesty or tax rate reduction). It so happens that, as the product of state tax
collection is shared with municipalities, when states grant tax benefits, it not only reduces
their collection, but also reduces municipal revenues. Therefore, the relevance of this study is
to verify the reflexes of the policy of tax waivers by the state of Pará in the economic
development of the municipalities of Pará. For this, the institutionalist approach will be used
as a theoretical element of analysis, especially the analytical bodies developed by Douglass
North, Daron Acemoglu and Ha-Joon Chang. Methodologically, the research will have an
exploratory character, since it is the most appropriate because it is based on the use of indirect
documentation, through contact with official plans and reports, Annual Budget Laws (ABL),
Budget Guidelines Laws (BGL), Multi-Year Plans (MYP) of the state and selected
municipalities, in addition to bibliographic research. In summary, we start from the
hypothesis that the tax waiver policy can affect both positively and negatively the economy of
municipalities. However, the confirmation of one of the contradictory hypotheses will depend
on the strategies formulated, which we hope to reveal at the end of the work.
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