Estado, turismo e finanças públicas

Abstract

This work examines the role of State nowadays in Brazil, in the presence of the measures of modernization and privatization of Economy, and the relationship between State and Tourism, in the scope of fiscal incentives, mainly in the hotels sector, and basic public incentives, like the case of airports, viewing the creation of new entrance gates to the international tourism. It analysis the State supporting Tourism and conversely, under the form of generation of exchange value, income and employment; the new attributions of State and the levels of govemment that have most responsibilities and or are most improved with tourism. It distinguishes the environment safety and protection questions as priorities, and places the States and cities as owing larger responsibilities, and so being the most favoured by the activities of this important social-productive sector of the country.