Tax benefits and sustainability: a study of municipalities in the state of Santa Catarina

Detalhes bibliográficos
Autor(a) principal: Nadir Junior, Amery Moisés
Data de Publicação: 2021
Outros Autores: Alberton, Anete, Saath, Kleverton Clóvis de Oliveira
Tipo de documento: Artigo
Idioma: por
eng
Título da fonte: Revista de Administração Pública
Texto Completo: https://periodicos.fgv.br/rap/article/view/83351
Resumo: The relationship between tax benefits and sustainability is not well explored in empirical research, despite the importance of measuring and monitoring the effectiveness of tax expenditures. This article aims to analyze the influence of the ICMS tax benefits – tax on the circulation of goods and the provision of transport and communication services – on the sustainability of municipalities in the state of Santa Catarina. Structural equation modeling examined a set of secondary panel data collected between 2005 and 2017. Although the results point to statistically significant relationships, it appears that tax benefits promote economic sustainability to a high degree; social sustainability to a moderate degree; and environmental sustainability to a low degree.
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spelling Tax benefits and sustainability: a study of municipalities in the state of Santa CatarinaBeneficios fiscales y sostenibilidad: un estudio en los municipios catarinensesBenefícios fiscais e sustentabilidade: um estudo dos municípios catarinensestax benefits of ICMStax expendituremunicipalitiessustainabilitytriple bottom linebeneficios fiscales de ICMSgastos tributariosmunicipiossostenibilidadtriple bottom linebenefícios fiscais de ICMSgastos tributáriosmunicípiossustentabilidadetriple bottom lineThe relationship between tax benefits and sustainability is not well explored in empirical research, despite the importance of measuring and monitoring the effectiveness of tax expenditures. This article aims to analyze the influence of the ICMS tax benefits – tax on the circulation of goods and the provision of transport and communication services – on the sustainability of municipalities in the state of Santa Catarina. Structural equation modeling examined a set of secondary panel data collected between 2005 and 2017. Although the results point to statistically significant relationships, it appears that tax benefits promote economic sustainability to a high degree; social sustainability to a moderate degree; and environmental sustainability to a low degree.La relación entre los beneficios fiscales y la sostenibilidad no ha sido objeto de mucha investigación empírica, a pesar de la importancia de medir y monitorear la efectividad de los gastos tributarios. Por lo tanto, el objetivo de este artículo es analizar la influencia de los beneficios fiscales del ICMS – impuesto sobre la circulación de bienes y la provisión de servicios de transporte y comunicación – sobre la sostenibilidad de los municipios catarinenses. Para ello, con base en un conjunto de datos secundarios en panel, recopilados entre 2005 y 2017, se emplea el modelado de ecuaciones estructurales. Aunque los resultados apuntan a relaciones estadísticamente significativas, parece que los beneficios fiscales, en un alto grado, promueven la sostenibilidad económica; en un grado moderado, la sostenibilidad social; y en un grado bajo, la sostenibilidad ambiental.A relação entre benefícios fiscais e sustentabilidade não tem sido objeto de muitas pesquisas empíricas, apesar da importância da mensuração e do acompanhamento da efetividade dos gastos tributários. Assim, o objetivo deste artigo é analisar a influência dos benefícios fiscais de ICMS – imposto sobre circulação de mercadorias e prestação de serviços de transporte e de comunicação – na sustentabilidade dos municípios catarinenses. Para tanto, com base num conjunto de dados secundários em painel, coletados entre 2005 e 2017, emprega-se a modelagem de equações estruturais. A despeito de os resultados apontarem relações estatisticamente significativas, constata-se que os benefícios fiscais, em grau elevado, promovem a sustentabilidade econômica; em grau moderado, a sustentabilidade social; e, em grau baixo, a sustentabilidade ambiental.Fundação Getulio Vargas (FGV EBAPE)2021-04-15info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfhttps://periodicos.fgv.br/rap/article/view/8335110.1590/0034-761220200597Brazilian Journal of Public Administration; Vol. 55 No. 2 (2021); 331-356Revista de Administração Pública; Vol. 55 Núm. 2 (2021); 331-356Revista de Administração Pública; v. 55 n. 2 (2021); 331-3561982-31340034-7612reponame:Revista de Administração Públicainstname:Fundação Getulio Vargas (FGV)instacron:FGVporenghttps://periodicos.fgv.br/rap/article/view/83351/79099https://periodicos.fgv.br/rap/article/view/83351/79100Nadir Junior, Amery MoisésAlberton, AneteSaath, Kleverton Clóvis de Oliveirainfo:eu-repo/semantics/openAccess2021-07-06T13:50:16Zoai:ojs.periodicos.fgv.br:article/83351Revistahttps://ebape.fgv.br/publicacoes/rapONGhttps://old.scielo.br/oai/scielo-oai.php||rap@fgv.br1982-31340034-7612opendoar:2021-07-06T13:50:16Revista de Administração Pública - Fundação Getulio Vargas (FGV)false
dc.title.none.fl_str_mv Tax benefits and sustainability: a study of municipalities in the state of Santa Catarina
Beneficios fiscales y sostenibilidad: un estudio en los municipios catarinenses
Benefícios fiscais e sustentabilidade: um estudo dos municípios catarinenses
title Tax benefits and sustainability: a study of municipalities in the state of Santa Catarina
spellingShingle Tax benefits and sustainability: a study of municipalities in the state of Santa Catarina
Nadir Junior, Amery Moisés
tax benefits of ICMS
tax expenditure
municipalities
sustainability
triple bottom line
beneficios fiscales de ICMS
gastos tributarios
municipios
sostenibilidad
triple bottom line
benefícios fiscais de ICMS
gastos tributários
municípios
sustentabilidade
triple bottom line
title_short Tax benefits and sustainability: a study of municipalities in the state of Santa Catarina
title_full Tax benefits and sustainability: a study of municipalities in the state of Santa Catarina
title_fullStr Tax benefits and sustainability: a study of municipalities in the state of Santa Catarina
title_full_unstemmed Tax benefits and sustainability: a study of municipalities in the state of Santa Catarina
title_sort Tax benefits and sustainability: a study of municipalities in the state of Santa Catarina
author Nadir Junior, Amery Moisés
author_facet Nadir Junior, Amery Moisés
Alberton, Anete
Saath, Kleverton Clóvis de Oliveira
author_role author
author2 Alberton, Anete
Saath, Kleverton Clóvis de Oliveira
author2_role author
author
dc.contributor.author.fl_str_mv Nadir Junior, Amery Moisés
Alberton, Anete
Saath, Kleverton Clóvis de Oliveira
dc.subject.por.fl_str_mv tax benefits of ICMS
tax expenditure
municipalities
sustainability
triple bottom line
beneficios fiscales de ICMS
gastos tributarios
municipios
sostenibilidad
triple bottom line
benefícios fiscais de ICMS
gastos tributários
municípios
sustentabilidade
triple bottom line
topic tax benefits of ICMS
tax expenditure
municipalities
sustainability
triple bottom line
beneficios fiscales de ICMS
gastos tributarios
municipios
sostenibilidad
triple bottom line
benefícios fiscais de ICMS
gastos tributários
municípios
sustentabilidade
triple bottom line
description The relationship between tax benefits and sustainability is not well explored in empirical research, despite the importance of measuring and monitoring the effectiveness of tax expenditures. This article aims to analyze the influence of the ICMS tax benefits – tax on the circulation of goods and the provision of transport and communication services – on the sustainability of municipalities in the state of Santa Catarina. Structural equation modeling examined a set of secondary panel data collected between 2005 and 2017. Although the results point to statistically significant relationships, it appears that tax benefits promote economic sustainability to a high degree; social sustainability to a moderate degree; and environmental sustainability to a low degree.
publishDate 2021
dc.date.none.fl_str_mv 2021-04-15
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://periodicos.fgv.br/rap/article/view/83351
10.1590/0034-761220200597
url https://periodicos.fgv.br/rap/article/view/83351
identifier_str_mv 10.1590/0034-761220200597
dc.language.iso.fl_str_mv por
eng
language por
eng
dc.relation.none.fl_str_mv https://periodicos.fgv.br/rap/article/view/83351/79099
https://periodicos.fgv.br/rap/article/view/83351/79100
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/pdf
dc.publisher.none.fl_str_mv Fundação Getulio Vargas (FGV EBAPE)
publisher.none.fl_str_mv Fundação Getulio Vargas (FGV EBAPE)
dc.source.none.fl_str_mv Brazilian Journal of Public Administration; Vol. 55 No. 2 (2021); 331-356
Revista de Administração Pública; Vol. 55 Núm. 2 (2021); 331-356
Revista de Administração Pública; v. 55 n. 2 (2021); 331-356
1982-3134
0034-7612
reponame:Revista de Administração Pública
instname:Fundação Getulio Vargas (FGV)
instacron:FGV
instname_str Fundação Getulio Vargas (FGV)
instacron_str FGV
institution FGV
reponame_str Revista de Administração Pública
collection Revista de Administração Pública
repository.name.fl_str_mv Revista de Administração Pública - Fundação Getulio Vargas (FGV)
repository.mail.fl_str_mv ||rap@fgv.br
_version_ 1798943774343168000

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