Regional development policy: impacts of the Rio Grande do Sul State Company Operation Fund
DOI:
https://doi.org/10.24302/drd.v16.5960Abstract
In the quest for development, each Brazilian state adopts tax incentives to attract new businesses to its region. Rio Grande do Sul (RS) created the Rio Grande do Sul State Company Operation Fund - FUNDOPEM/RS, which operates on the basis of incremental ICMS funding. The aim of this study is to carry out a historical analysis of the impact of FUNDOPEM/RS on regional development in RS. A systematic literature review was carried out, analyzing peer-reviewed studies published in scientific databases, with a search period from 1991 to 2025, which totaled fifteen documents. The studies highlighted the relevance of the program in generating jobs in the state, but also pointed out its inefficiency in expanding to less developed regions, as companies remain concentrated in areas close to the capital. The study also proposes an agenda for future research, identifying gaps that could contribute to a better understanding of the Program in RS.
Keywords: tax incentives; regional development; FUNDOPEM; RSL.
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