Evidências empíricas do efeito da nota fiscal paulista e alagoana sobre a arrecadação estadual
Autor(a) principal: | |
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Data de Publicação: | 2009 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Repositório Institucional do FGV (FGV Repositório Digital) |
Texto Completo: | http://hdl.handle.net/10438/4313 |
Resumo: | This paper aims at measuring the collection capacity of two Brazilian Tax Programs named Nota Fiscal Paulista (Sao Paulo’s invoice) and Nota Fiscal Alagoana (Alagoas’ invoice), unveiled by Sao Paulo and Alagoas states, with the goal of reduce companies’ fiscal evasion by stimulating individuals to ask for their invoices when purchasing goods. This paper addresses empirically what influences shadow economies, with the intention to determine the driving forces towards a lower fiscal evasion in Brazil. Program results for Sao Paulo show the rise of approximately 20% in the fiscal revenue. Alagoas analysis is inconclusive probably due to short time period enrolled. Our empirical analysis indicates strong evidence that the program has capacity to raise fiscal revenue in approximately 12% in comparison of the beginning of that program. It is important to emphasize that related costs to the implementation of the program with rebate, wages and systems, were not analyzed. Those imply in the reduction of positive outcomes of this program. |
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Toporcov, Patrícia FerreiraEscolas::EESPMoura, Alkimar R.Rocha, FabianaMattos, Enlinson2010-04-20T20:59:56Z2010-04-20T20:59:56Z2009-12-14TOPORCOV, Patrícia Ferreira. Evidências empíricas do efeito da nota fiscal paulista e alagoana sobre a arrecadação estadual. Dissertação (Mestrado Profissional em Finanças e Economia) - FGV - Fundação Getúlio Vargas, São Paulo, 2009.http://hdl.handle.net/10438/4313This paper aims at measuring the collection capacity of two Brazilian Tax Programs named Nota Fiscal Paulista (Sao Paulo’s invoice) and Nota Fiscal Alagoana (Alagoas’ invoice), unveiled by Sao Paulo and Alagoas states, with the goal of reduce companies’ fiscal evasion by stimulating individuals to ask for their invoices when purchasing goods. This paper addresses empirically what influences shadow economies, with the intention to determine the driving forces towards a lower fiscal evasion in Brazil. Program results for Sao Paulo show the rise of approximately 20% in the fiscal revenue. Alagoas analysis is inconclusive probably due to short time period enrolled. Our empirical analysis indicates strong evidence that the program has capacity to raise fiscal revenue in approximately 12% in comparison of the beginning of that program. It is important to emphasize that related costs to the implementation of the program with rebate, wages and systems, were not analyzed. Those imply in the reduction of positive outcomes of this program.Este trabalho visa medir a eficiência dos Programas da Nota Fiscal Paulista e Alagoana, implantados pelo estados de São Paulo e Alagoas, com o objetivo de reduzir a informalidade das empresas por meio de estímulo aos indivíduos que solicitam o comprovante fiscal na compra. Além da análise empírica, são citados trabalhos desenvolvidos na área e particularidades do sistema de arrecadação brasileiro, que justificam a escolha da sonegação por parte dos indivíduos e das empresas, de forma a fundamentar e direcionar as condutas a serem seguidas na busca de uma menor informalidade. O resultado do programa adotado no estado de São Paulo indica o crescimento de aproximadamente 20% na arrecadação deste estado. Em contrapartida a análise dos dados de Alagoas ainda é inconclusiva, muito provavelmente por termos poucos meses de vigência no programa. Na análise conjunta dos estados, parece haver forte evidência de que o programa é capaz de aumentar a arrecadação estadual, tendo em vista o crescimento da ordem de 12% em relação ao nível de arrecadação destes estados no momento de implementação do programa. É importante destacar que os custos envolvidos na implementação do programa com repasse, pessoal e sistemas, não foram analisados. Os mesmos implicam na redução dos ganhos observados com a aplicação do programa.porInformalityShadow pricesFiscal complianceTax evasionSonegação de impostosConformidade fiscalNota Fiscal PaulistaEvasão fiscalInformalidadeNota fiscal alagoanaEconomiaSonegação fiscalImpostos - Arrecadação - BrasilNotas fiscaisEvidências empíricas do efeito da nota fiscal paulista e alagoana sobre a arrecadação estadualinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisreponame:Repositório Institucional do FGV (FGV Repositório Digital)instname:Fundação Getulio Vargas (FGV)instacron:FGVinfo:eu-repo/semantics/openAccessTHUMBNAILPatricia Ferreira.pdf.jpgPatricia Ferreira.pdf.jpgGenerated Thumbnailimage/jpeg2568https://repositorio.fgv.br/bitstreams/aeecce04-5049-4c30-9090-04336bcf2f81/download54ae8f58bf0157c2bfde9ba2f44dab37MD57TEXTPatricia Ferreira.pdf.txtPatricia Ferreira.pdf.txtExtracted 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|
dc.title.por.fl_str_mv |
Evidências empíricas do efeito da nota fiscal paulista e alagoana sobre a arrecadação estadual |
title |
Evidências empíricas do efeito da nota fiscal paulista e alagoana sobre a arrecadação estadual |
spellingShingle |
Evidências empíricas do efeito da nota fiscal paulista e alagoana sobre a arrecadação estadual Toporcov, Patrícia Ferreira Informality Shadow prices Fiscal compliance Tax evasion Sonegação de impostos Conformidade fiscal Nota Fiscal Paulista Evasão fiscal Informalidade Nota fiscal alagoana Economia Sonegação fiscal Impostos - Arrecadação - Brasil Notas fiscais |
title_short |
Evidências empíricas do efeito da nota fiscal paulista e alagoana sobre a arrecadação estadual |
title_full |
Evidências empíricas do efeito da nota fiscal paulista e alagoana sobre a arrecadação estadual |
title_fullStr |
Evidências empíricas do efeito da nota fiscal paulista e alagoana sobre a arrecadação estadual |
title_full_unstemmed |
Evidências empíricas do efeito da nota fiscal paulista e alagoana sobre a arrecadação estadual |
title_sort |
Evidências empíricas do efeito da nota fiscal paulista e alagoana sobre a arrecadação estadual |
author |
Toporcov, Patrícia Ferreira |
author_facet |
Toporcov, Patrícia Ferreira |
author_role |
author |
dc.contributor.unidadefgv.por.fl_str_mv |
Escolas::EESP |
dc.contributor.member.none.fl_str_mv |
Moura, Alkimar R. Rocha, Fabiana |
dc.contributor.author.fl_str_mv |
Toporcov, Patrícia Ferreira |
dc.contributor.advisor1.fl_str_mv |
Mattos, Enlinson |
contributor_str_mv |
Mattos, Enlinson |
dc.subject.eng.fl_str_mv |
Informality Shadow prices Fiscal compliance Tax evasion |
topic |
Informality Shadow prices Fiscal compliance Tax evasion Sonegação de impostos Conformidade fiscal Nota Fiscal Paulista Evasão fiscal Informalidade Nota fiscal alagoana Economia Sonegação fiscal Impostos - Arrecadação - Brasil Notas fiscais |
dc.subject.por.fl_str_mv |
Sonegação de impostos Conformidade fiscal Nota Fiscal Paulista Evasão fiscal Informalidade Nota fiscal alagoana |
dc.subject.area.por.fl_str_mv |
Economia |
dc.subject.bibliodata.por.fl_str_mv |
Sonegação fiscal Impostos - Arrecadação - Brasil Notas fiscais |
description |
This paper aims at measuring the collection capacity of two Brazilian Tax Programs named Nota Fiscal Paulista (Sao Paulo’s invoice) and Nota Fiscal Alagoana (Alagoas’ invoice), unveiled by Sao Paulo and Alagoas states, with the goal of reduce companies’ fiscal evasion by stimulating individuals to ask for their invoices when purchasing goods. This paper addresses empirically what influences shadow economies, with the intention to determine the driving forces towards a lower fiscal evasion in Brazil. Program results for Sao Paulo show the rise of approximately 20% in the fiscal revenue. Alagoas analysis is inconclusive probably due to short time period enrolled. Our empirical analysis indicates strong evidence that the program has capacity to raise fiscal revenue in approximately 12% in comparison of the beginning of that program. It is important to emphasize that related costs to the implementation of the program with rebate, wages and systems, were not analyzed. Those imply in the reduction of positive outcomes of this program. |
publishDate |
2009 |
dc.date.issued.fl_str_mv |
2009-12-14 |
dc.date.accessioned.fl_str_mv |
2010-04-20T20:59:56Z |
dc.date.available.fl_str_mv |
2010-04-20T20:59:56Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.citation.fl_str_mv |
TOPORCOV, Patrícia Ferreira. Evidências empíricas do efeito da nota fiscal paulista e alagoana sobre a arrecadação estadual. Dissertação (Mestrado Profissional em Finanças e Economia) - FGV - Fundação Getúlio Vargas, São Paulo, 2009. |
dc.identifier.uri.fl_str_mv |
http://hdl.handle.net/10438/4313 |
identifier_str_mv |
TOPORCOV, Patrícia Ferreira. Evidências empíricas do efeito da nota fiscal paulista e alagoana sobre a arrecadação estadual. Dissertação (Mestrado Profissional em Finanças e Economia) - FGV - Fundação Getúlio Vargas, São Paulo, 2009. |
url |
http://hdl.handle.net/10438/4313 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.source.none.fl_str_mv |
reponame:Repositório Institucional do FGV (FGV Repositório Digital) instname:Fundação Getulio Vargas (FGV) instacron:FGV |
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Fundação Getulio Vargas (FGV) |
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FGV |
institution |
FGV |
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Repositório Institucional do FGV (FGV Repositório Digital) |
collection |
Repositório Institucional do FGV (FGV Repositório Digital) |
bitstream.url.fl_str_mv |
https://repositorio.fgv.br/bitstreams/aeecce04-5049-4c30-9090-04336bcf2f81/download https://repositorio.fgv.br/bitstreams/baf5022c-30d7-476b-973d-28e07aec98c9/download https://repositorio.fgv.br/bitstreams/c7a496ef-0a5c-4b1d-9e91-cf2b675bf8b3/download https://repositorio.fgv.br/bitstreams/09c31fd2-f398-4e35-ab68-90eb0d0ddfb6/download |
bitstream.checksum.fl_str_mv |
54ae8f58bf0157c2bfde9ba2f44dab37 efb9e31f54a4bedfe87b68a977ef91e1 4dea6f7333914d9740702a2deb2db217 8259fb5ca646fd285ddbf76df357b07b |
bitstream.checksumAlgorithm.fl_str_mv |
MD5 MD5 MD5 MD5 |
repository.name.fl_str_mv |
Repositório Institucional do FGV (FGV Repositório Digital) - Fundação Getulio Vargas (FGV) |
repository.mail.fl_str_mv |
|
_version_ |
1810023963374387200 |