O estado pastor e os incentivos tributários no setor automotivo

Abstract

o estado pastor e os incentivos tributários no setor automotivoThe 'husbandry' state and the tax incentives in the automobile sector mario g. SchaPiro*RESuMO: 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. PAlAVRAS-CHAVE: Incentivos tributários; setor automotivo; Estado; regulação; desenvolvimento econômico; política industrial; OMC.ABSTRACT: 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.

Co-evolution of Industry Strategies and Government Policies: The Case of the Brazilian Automotive Industry

“…As industries evolve and become more important within a country's economy, their interests can become closely linked to those of governments. This interdependence, which is well illustrated by the Brazilian automotive industry (Schapiro, 2017), may have effects on how the rules of the game are defined and change over time. Institution-building is thus path dependent, reflecting reciprocity and collaborative relations between business and government (Schneider, 2015) or the lock-in suggested by North (1990).…”

“…Economic growth rate Automotive industry's share of industrial GDP increased Government intervention (incentives, subsidy and protection) (Lazzarini et al, 2015;Schapiro, 2017) Basis of exchange between government and industry…”

“…Because of government incentives, several other manufacturers arrived in Brazil (this was the third wave -the first being in the 1950s and the second in 1970s). Even though the government established specific policies for the industry, which were successful in attracting foreign capital, the government disregarded mechanisms to stimulate and promote R&D (Schapiro, 2017). Incentives were primarily for the expansion of production capacity rather than the broadening of local technological abilities.…”

“…It aims was to attract new investments in order to increase the level of local content production, which would favor the auto parts industry. Increasing spending in engineering, industrial technology, and suppliers' qualifications, as well as investment in R&D and the manufacturing of more economical, efficient, and safer vehicles, was seen as a way of reducing the technological gap between Brazil and developed countries (Castro, Barros, & Vaz, 2014;Schapiro, 2017). Here, the government looked to attract more investment, increase the competitiveness of vehicles manufactured in Brazil, foster local and regional (through Mercosur) manufacturing of automotive parts, and create more jobs.…”

“…We selected the automotive industry for analysis due to four reasons: (a) usually this industry engages in CPA (Eden & Molot, 2002;Sun, Mellahi, & Wright, 2012;Zhao, Anand, & Mitchell, 2005); (b) the Brazilian automotive industry is entirely foreign owned (Shapiro, 1994); (c) the automotive industry is perceived as having a high degree of legitimacy due to its historical role in the country's industrialization process -automobiles have been at the center of Brazilian industrial policy for more than 50 years (Financial Times, 2013); and (d) the importance that the automotive segment has for the Brazilian economy as a whole -the sector, on average, has accounted for 15% of Brazilian industrial GDP over the last two decades. This importance has led, as Schapiro (2017) contends, to the automotive industry being a permanent client of different government incentive schemes, regardless of their ideological orientation.…”