Impacto econômico da eliminação tributária no setor de infraestrutura brasileiro

Abstract

The infrastructure sector is directly related to economic development and the success of the productive sector of countries. Brazil has important bottlenecks in this area that end up harming the domestic economy, as well as the quality of life of its population. Investments are necessary, but the country's economic situation in the 2020s is challenging because, in addition to the economic recession amplified by the Covid-19 outbreak, there is also a contractionary fiscal policy in place after the approval of EC-95. Thus, this work aims to analyze possible solutions for this obstacle. Using a Dynamic Computable General Equilibrium model, a simulation of a tax elimination on the infrastructure works sector was carried out. After this shock, the research seeks to analyze the main macroeconomic, sectoral and fiscal impacts, whether the increase in economic activity would be able to generate enough revenue to meet the rate drop in the infrastructure works sector.