RESUMOA política de desoneração do IPI no setor automotivo surgiu da necessidade de resposta frente à crise mundial de 2008 que afetou o Brasil. Nesse sentido, o Governo Federal definiu a redução dos percentuais das alíquotas aplicadas aos produtos do setor automotivo e correlatos, atrelados a vários fatores como potência do motor, tipo de combustível e local de produção, com vistas à recuperação da demanda do setor e, com isso, à estimulação da economia. Nesse contexto, o objetivo deste trabalho consiste em avaliar as implicações da política de desoneração do IPI, a partir de 2009, no faturamento das empresas de capital aberto do setor automobilístico e setores correlatos. Como metodologia, utilizou-se um modelo de regressão múltipla com dados em Painel Dinâmico, com vistas a explicar as variações do faturamento das empresas do setor em detrimento da desoneração do IPI. Foram utilizados dados de 84 empresas do referido setor, obtidos na base do software Economática para o período de 1998 a 2015. Os resultados mostraram a redução do recolhimento do IPI nos períodos de desoneração, tanto em âmbito geral quanto no específico. Quanto ao nível de faturamento das empresas avaliadas, verificou-se que houve influência negativa a partir da adoção da política de desoneração. Assim, conclui-se que a política tributária em análise não contribuiu para ampliação da média de faturamento das empresas do setor automotivo.Palavras-chave: IPI; Desoneração; Tributação. IPI tax relief policy and its impact on automotive and related sectors ABSTRACTThe policy of IPI tax relief in the automotive industry came from the need of answers to the Global Financial Crisis of 2008, which affected Brazil. This way, Brazilian Government set the reduction of the percentages of rates applied to automotive products and related sectors, according to several factors such as engine power, fuel type and production site, in order to restore the sector demand and stimulate the economy. In this context, this work aims to evaluate the implications of IPI tax relief policy, since 2009, on the turnover of joint-stock companies of the automotive and related sectors. The methodology was a multiple regression analysis model with Dynamic Panel data, in order to explain the variations of companies' turnover in the sector, regarding IPI tax relief. The data used were of 84 companies of this sector, for the period from 1998 to 2015, based on the software Economática. The results showed a decrease of IPI tax collection in the periods of relief, both in general and specific scope. In addition, we verified that the adoption of the policy had a negative influence on the turnover of the evaluated companies. Thus, we concluded that the tax policy under analysis did not contribute to an increase of automotive sector companies' turnover.

The IPI tax relief policy emerged from December 2008 as a response to the global crisis of 2008 that affected it in Brazil. The federal government defined the reduction of the the rates of different products from different industries. The general objective of this article is to evaluate the relationship of the IPI tax relief policy, from 2009 to 2013, the last year of the policy, on the tax revenue of the Brazilian municipalities. Specifically, to verify the existence of variability on tax revenue of the Brazilian municipalities, due to the heterogeneity of the municipalities, typical of a country with continental dimensions and socioeconomic disparities. It is justified to do this study considering that part of the amount of the IPI goes to the revenue of the municipalities and their dependence on intergovernmental transfers. The subsidies were obtained from the FINBRA and IBGE database, comprising the periods from the beginning of 2004 to the end of 2015. The methodology was a model Multilevel regression with panel data. The results showed that the tax collection of Brazilian municipalities, considering the entire sample, was positively affected by the IPI tax relief policy. It is possible to conclude that the tax collection of the Brazilian municipalities analyzed, in general, was affected by the IPI fiscal policy, meeting the initial expectation. The conclusion is justified by two non-exclusive notes: stabilizing effect of the IPI policy and efforts to collect funds from the municipalities.