The impact of the reduction of tax on car sales in Brazil between the years 2007 and 2015
The automotive industry in Brazil is one of the main divisions of the secondary sector in the Brazilian economy, responsible for almost a quarter of the country’s industrial GDP and for generating a high number of jobs, both directly and indirectly. For this reason, when these companies perform badl...
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Online Access: | http://revista.feb.unesp.br/index.php/gepros/article/view/1984 |
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doaj-02ef7b0262754bf0b70d26dc319e94aa2020-11-24T23:57:48ZengUniversidade Estadual PaulistaGEPROS: Gestão da Produção, Operações e Sistemas1984-24302018-03-01131193510.15675/gepros.v13i1.1984The impact of the reduction of tax on car sales in Brazil between the years 2007 and 2015Renan Santiago ApolinárioThe automotive industry in Brazil is one of the main divisions of the secondary sector in the Brazilian economy, responsible for almost a quarter of the country’s industrial GDP and for generating a high number of jobs, both directly and indirectly. For this reason, when these companies perform badly, there is a tendency for the State to intervene in the situation. One of the ways chosen is through tax incentives. Over the past few years, the reduction in the rates of Tax on Industrialized Products (TPI) was one of the main incentives granted by the government to automotive industries. Based on this intervention, the objective of this article was to verify the impacts caused by the reduction of the TPI rate on car sales between the years 2007 and 2015. During the development of this article, some variables related to the sale of vehicles were statistically analyzed, among which were: number of sold vehicles, the TPI rate, the average price of the car, GDP and credit to individuals, among others. From this analysis and crosses between the variables, it was found that the reduction in the IPI helped to increase vehicle sales in the period studied.http://revista.feb.unesp.br/index.php/gepros/article/view/1984Automotive industryTax incentivesTax on industrialized product (TPI). |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Renan Santiago Apolinário |
spellingShingle |
Renan Santiago Apolinário The impact of the reduction of tax on car sales in Brazil between the years 2007 and 2015 GEPROS: Gestão da Produção, Operações e Sistemas Automotive industry Tax incentives Tax on industrialized product (TPI). |
author_facet |
Renan Santiago Apolinário |
author_sort |
Renan Santiago Apolinário |
title |
The impact of the reduction of tax on car sales in Brazil between the years 2007 and 2015 |
title_short |
The impact of the reduction of tax on car sales in Brazil between the years 2007 and 2015 |
title_full |
The impact of the reduction of tax on car sales in Brazil between the years 2007 and 2015 |
title_fullStr |
The impact of the reduction of tax on car sales in Brazil between the years 2007 and 2015 |
title_full_unstemmed |
The impact of the reduction of tax on car sales in Brazil between the years 2007 and 2015 |
title_sort |
impact of the reduction of tax on car sales in brazil between the years 2007 and 2015 |
publisher |
Universidade Estadual Paulista |
series |
GEPROS: Gestão da Produção, Operações e Sistemas |
issn |
1984-2430 |
publishDate |
2018-03-01 |
description |
The automotive industry in Brazil is one of the main divisions of the secondary sector in the Brazilian economy, responsible for almost a quarter of the country’s industrial GDP and for generating a high number of jobs, both directly and indirectly. For this reason, when these companies perform badly, there is a tendency for the State to intervene in the situation. One of the ways chosen is through tax incentives. Over the past few years, the reduction in the rates of Tax on Industrialized Products (TPI) was one of the main incentives granted by the government to automotive industries. Based on this intervention, the objective of this article was to verify the impacts caused by the reduction of the TPI rate on car sales between the years 2007 and 2015. During the development of this article, some variables related to the sale of vehicles were statistically analyzed, among which were: number of sold vehicles, the TPI rate, the average price of the car, GDP and credit to individuals, among others. From this analysis and crosses between the variables, it was found that the reduction in the IPI helped to increase vehicle sales in the period studied. |
topic |
Automotive industry Tax incentives Tax on industrialized product (TPI). |
url |
http://revista.feb.unesp.br/index.php/gepros/article/view/1984 |
work_keys_str_mv |
AT renansantiagoapolinario theimpactofthereductionoftaxoncarsalesinbrazilbetweentheyears2007and2015 AT renansantiagoapolinario impactofthereductionoftaxoncarsalesinbrazilbetweentheyears2007and2015 |
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