This case addresses the dilemmas experienced by Mr. Ubiratã Araripe, governor of the Tupiniquim State, who, faced with the proposal to set up an American multinational company in Tupiniquim territory, finds himself in a deadlock conflict due to the financial crisis that strikes the state and the impediment of the granting of tax incentives, one of the conditions already listed by the American multinational when presenting its installation project. This is a fictional story, but it was based on actual data and information. Given the above, this case seeks to discuss the granting of tax incentives by the government to companies and the management of a public institution in times of financial crisis. As a teaching tool, this case is suitable for undergraduate and postgraduate courses in the area of public administration and accounting, studies of tax and fiscal planning, economics, public budget, governance and related.