Análise da política de incentivos fiscais municipal: o caso de Osório/RS: repercussões e propostas

The purpose of this study is to analyze the effects of Municipal Law no. 5,201/2013, after its entry into force between the years 2013 and 2018, demonstrating how tax incentives influenced the finances of the Municipality of Osorio/RS. Public fiscal policies were identified, the expressiveness of the tax benefits granted, as well as their relevance to the municipality's economic and social development. It was also verified if the fiscal balance was compromised and if the tax collection was positively impacted. A quantitative and qualitative approach was developed, opting for the case study method. The survey also included a script of interviews to identify the perception of those benefited by tax incentives and public managers in relation to the results of public fiscal policies, as well as whether these policies have been achieving their objectives and contributing to the economic and social development of the country. County. The work provides subsidies that can influence future decision making, in order to continue or not in such public policy. Weaknesses were identified in the municipal economic development program and proposals and actions aimed at optimizing the application and evaluation of public policies for tax incentives in Osorio/RS were structured. Keywords: Public Policies. Tax breaks. Public Management. Municipality of Osorio. Local Development.