Cavalcanti, Rodrigo de Camargo2024-03-142024-03-142023MAIA, Ana Carolina Gonçalves. Programa de incentivo fiscal produzir como instrumento de redução das desigualdades sociais e regionais no estado de Goiás. Goiânia (GO), 2023. 95 f. Dissertação (Mestrado Profissional em Direito Constitucional Econômico) - Centro Universitário Alves Faria, 2023.http://repositorio.unialfa.com.br/handle/123456789/186The tax incentive policy practiced in the State of Goiás was implemented with the purpose of promoting social and regional development through job creation and income promotion. Throughout history, the state has grown because of developmental projects, which culminated in the current tax waiver programs. The objective of the research is to identify the effectiveness and efficiency of Produce in the regional development of the State of Goiás, based on the principles of the economic constitutional order, in particular the principle of overcoming social and regional inequalities. This is bibliographical research, which investigates the advantages and disadvantages of tax waiver as a mechanism for the development and promotion of social equality. It appears that the Brazilian Constitution establishes the capitalist and liberal economic order, with respect for individual and collective rights. Whenever necessary, the State intervenes for the benefit of the community. It is observed that development programs through tax breaks, a form of inducing state intervention, make the contemplated region economically attractive, but deepen social inequalities, as everyone bears the costs in favor of some beneficiaries. In addition, they stimulate the fiscal war and unbalance the revenues of the autonomous units. Because it is an interference in economic policy, the fostered growth is insecure, unsustainable, and not very transparent. It appears that structuring actions would be more effective in promoting economic development.ptIncentivos fiscaisDesigualdade regionalGuerra fiscalDesenvolvimentismo