A habilitação ao ICMS turismo no município de Carangola (MG): desafios do processo

Abstract

Since the 1990s, tourism has gained visibility as one of the potential vectors of economic development in Brazil. The statistics, always promising, have inspired the federal government and state governments to invest in actions aimed at the tourism sector, understanding that these actions take place at the municipal level. However, there are many challenges to be overcome by municipalities in the implementation of public tourism policies. Minas Gerais is the only state in the federation that provides the ICMS Tourism incentive, a transfer aimed at promoting the sector. This study investigates the implementation of public tourism policies, focusing on eligibility for ICMS Tourism, in Carangola (MG), through a methodological approach of descriptive single-case study, seeking to understand the processes, challenges,and impacts of eligibility for ICMS Tourism in Carangola, using the method of documentary analysis, based on the public Tourism policies of the Ministry of Tourism, those of the State of Minas Gerais related to ICMS Tourism, and the legislation regarding Tourism in the municipality of Carangola (MG), examining the main actors involved, the strategies adopted, and the results achieved.