Benefícios socioeconômicos da imunidade tributária concedida a uma entidade sem fins lucrativos

Abstract

Tax incentives are a form of government intervention in the economy aimed at promoting the development of a region or segment of the population, or incentivizing a specific sector of the economy. Therefore, the objective of this study is to analyze the compensation received by society due to the tax exemption granted to the Uberabense Educational Society (SEU) in favor of the University of Uberaba (UNIUBE), a non-profit foundation. It seeks to determine whether it is viable for the government to continue funding this cycle. The research adopted a qualitative approach, examining the cost-benefit of taxes not collected in exchange for scholarships, and a quantitative approach, analyzing the financial statements published by the sponsoring entity through audit reports from 2017 to 2024. The numerical results demonstrate the advantage of granting social security tax refunds on scholarships. The final considerations highlight the faster tax return and considerable improvements for educational foundations.