Análise do custo-benefício dos incentivos fiscais recebidos pela empresa M.Dias Branco, sob a ótica da DVA

Abstract

Tax incentives are economic policies that have the purpose of giving a contribution of capital in a certain area, either reducing or exempting the collection of taxes, aiming the growth of the economy. The objective of this work is to analyze the cost-benefit ratio of the fiscal incentives received by the company M. Dias Branco S / A, based on the data disclosed by the Value Added Statement (DVA). In order to achieve the proposed objective, the financial statements of M.Dias Branco S / A will be analyzed during the years 2008 to 2015. As for the methodology, an exploratory study with a quantitative approach was carried out. As a result of the study, it was verified that M.Dias Branco generated a return to society that exceeded the costs of tax incentives in the period analyzed. It was also verified that the incentives received by the company grew at the beginning of the year, but the rates of return remained practically constant, concluding that even receiving more tax incentives, the company was not able to increase the return to society in the same proportion, being A negative point, because the ideal would be to increase in the same proportion or even more than the value of the incentive.