Competição de impostos sobre serviços entre municípios brasileiros
Autor(a) principal: | |
---|---|
Data de Publicação: | 2015 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Repositório Institucional do FGV (FGV Repositório Digital) |
Texto Completo: | http://hdl.handle.net/10438/13477 |
Resumo: | Currently, one of the funding sources of Brazilian municipalities is the taxes paid by companies of services sector and independent professionals taxable service providers. All of these taxes collected are consolidated and available in the Annual Report of Social Information (RAIS) database. From that database and with sociodemographic indicators, it’s possible to analyze concentrations, trends and a possible fiscal war among taxes of certain jurisdictions and his neighbors. So, the objective of this thesis is to verify the existence of a tax competition, migration of companies and the division of the jurisdiction. Thus there were developed three basic models. The first one tries to check the tax competition in Brazilian Municipalities, i.e. it seeks to determine the influence of the ISS, tax service rate, from neighboring municipalities in the specific municipality. The second deals with the migration of the companies, according to the race to the bottom methodology, studying the behavior of companies in relation with tax benefits. Finally, the last model addresses the emancipation of municipalities, analyzing if jurisdiction with high tax burdens for ISS, in relation to their neighbors, would be divided into two or more jurisdictions, equalizing the tax in the entire region. The results indicate the existence of tax competition in Brazilian municipalities and a certain probability of emancipation with respect of ISS of neighbor’s jurisdiction. However, according to the results, it’s impossible to say that exist migration of companies due to tax benefits. |
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Picin, Eric WilliamEscolas::EESPArvate, Paulo RobertoPoliti, Ricardo BatistaMattos, Enlinson2015-03-04T13:18:57Z2015-03-04T13:18:57Z2015-02-06PICIN, Eric William. Competição de impostos sobre serviços entre municípios brasileiros. Dissertação (Mestrado Profissional em Finanças e Economia) - FGV - Fundação Getúlio Vargas, São Paulo, 2015.http://hdl.handle.net/10438/13477Currently, one of the funding sources of Brazilian municipalities is the taxes paid by companies of services sector and independent professionals taxable service providers. All of these taxes collected are consolidated and available in the Annual Report of Social Information (RAIS) database. From that database and with sociodemographic indicators, it’s possible to analyze concentrations, trends and a possible fiscal war among taxes of certain jurisdictions and his neighbors. So, the objective of this thesis is to verify the existence of a tax competition, migration of companies and the division of the jurisdiction. Thus there were developed three basic models. The first one tries to check the tax competition in Brazilian Municipalities, i.e. it seeks to determine the influence of the ISS, tax service rate, from neighboring municipalities in the specific municipality. The second deals with the migration of the companies, according to the race to the bottom methodology, studying the behavior of companies in relation with tax benefits. Finally, the last model addresses the emancipation of municipalities, analyzing if jurisdiction with high tax burdens for ISS, in relation to their neighbors, would be divided into two or more jurisdictions, equalizing the tax in the entire region. The results indicate the existence of tax competition in Brazilian municipalities and a certain probability of emancipation with respect of ISS of neighbor’s jurisdiction. However, according to the results, it’s impossible to say that exist migration of companies due to tax benefits.Atualmente, uma das fontes de funding dos municípios brasileiros são os tributos pagos pelas empresas do setor de serviços e profissionais autônomos prestadores de serviços tributáveis. Estes tributos recolhidos são consolidados e disponibilizados em base de dados pela RAIS – Relatório Anual de Informações Sociais. A partir deste e juntamente com indicadores sócio demográficos, é possível analisar concentrações, tendências e uma possível guerra fiscal entre os municípios brasileiros. Este trabalho objetiva-se em verificar a existência de uma competição de taxas, migração de empresas e emancipação de municípios brasileiros. Desta forma foram desenvolvidos três modelos fundamentais. O primeiro consiste em verificar o tax competition nos municípios brasileiros, ou seja, visa analisar se há influência do imposto sobre serviço (ISS) dos municípios vizinhos no município em questão. O segundo aborda a migração de empresas, segundo a metodologia race to the bottom, estudando o comportamento das empresas em relação a benefícios fiscais. Por fim, o último modelo aborda a emancipação de municípios, analisando se municípios com altas cargas tributárias de ISS, em relação a seus vizinhos, se dividem em dois ou mais municípios, equalizando toda a região. Os resultados indicam a existência de tax competition nos municípios brasileiros e probabilidade considerável de emancipação de municípios com relação aos impostos sobre serviços dos municípios vizinhos. Porém, segundo os resultados obtidos, não é possível afirmar que existe migração de empresas devido a benefícios fiscais.porImposto sobre serviçoMunicípiosEconomiaBrasil - MunicípiosImposto sobre serviçosConcorrência - BrasilIncentivos fiscais - BrasilCompetição de impostos sobre serviços entre municípios brasileirosinfo: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/openAccessORIGINALEricPicin_v3.pdfEricPicin_v3.pdfapplication/pdf1182348https://repositorio.fgv.br/bitstreams/89573870-7448-41fd-ab69-693ac3fae688/download545f628e64f89c3357693c9bc1f917f6MD55LICENSElicense.txtlicense.txttext/plain; charset=utf-84707https://repositorio.fgv.br/bitstreams/94eb7ebd-59d6-4335-8d6e-6722db52ceca/downloaddfb340242cced38a6cca06c627998fa1MD56TEXTEricPicin_v3.pdf.txtEricPicin_v3.pdf.txtExtracted 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|
dc.title.por.fl_str_mv |
Competição de impostos sobre serviços entre municípios brasileiros |
title |
Competição de impostos sobre serviços entre municípios brasileiros |
spellingShingle |
Competição de impostos sobre serviços entre municípios brasileiros Picin, Eric William Imposto sobre serviço Municípios Economia Brasil - Municípios Imposto sobre serviços Concorrência - Brasil Incentivos fiscais - Brasil |
title_short |
Competição de impostos sobre serviços entre municípios brasileiros |
title_full |
Competição de impostos sobre serviços entre municípios brasileiros |
title_fullStr |
Competição de impostos sobre serviços entre municípios brasileiros |
title_full_unstemmed |
Competição de impostos sobre serviços entre municípios brasileiros |
title_sort |
Competição de impostos sobre serviços entre municípios brasileiros |
author |
Picin, Eric William |
author_facet |
Picin, Eric William |
author_role |
author |
dc.contributor.unidadefgv.por.fl_str_mv |
Escolas::EESP |
dc.contributor.member.none.fl_str_mv |
Arvate, Paulo Roberto Politi, Ricardo Batista |
dc.contributor.author.fl_str_mv |
Picin, Eric William |
dc.contributor.advisor1.fl_str_mv |
Mattos, Enlinson |
contributor_str_mv |
Mattos, Enlinson |
dc.subject.por.fl_str_mv |
Imposto sobre serviço Municípios |
topic |
Imposto sobre serviço Municípios Economia Brasil - Municípios Imposto sobre serviços Concorrência - Brasil Incentivos fiscais - Brasil |
dc.subject.area.por.fl_str_mv |
Economia |
dc.subject.bibliodata.por.fl_str_mv |
Brasil - Municípios Imposto sobre serviços Concorrência - Brasil Incentivos fiscais - Brasil |
description |
Currently, one of the funding sources of Brazilian municipalities is the taxes paid by companies of services sector and independent professionals taxable service providers. All of these taxes collected are consolidated and available in the Annual Report of Social Information (RAIS) database. From that database and with sociodemographic indicators, it’s possible to analyze concentrations, trends and a possible fiscal war among taxes of certain jurisdictions and his neighbors. So, the objective of this thesis is to verify the existence of a tax competition, migration of companies and the division of the jurisdiction. Thus there were developed three basic models. The first one tries to check the tax competition in Brazilian Municipalities, i.e. it seeks to determine the influence of the ISS, tax service rate, from neighboring municipalities in the specific municipality. The second deals with the migration of the companies, according to the race to the bottom methodology, studying the behavior of companies in relation with tax benefits. Finally, the last model addresses the emancipation of municipalities, analyzing if jurisdiction with high tax burdens for ISS, in relation to their neighbors, would be divided into two or more jurisdictions, equalizing the tax in the entire region. The results indicate the existence of tax competition in Brazilian municipalities and a certain probability of emancipation with respect of ISS of neighbor’s jurisdiction. However, according to the results, it’s impossible to say that exist migration of companies due to tax benefits. |
publishDate |
2015 |
dc.date.accessioned.fl_str_mv |
2015-03-04T13:18:57Z |
dc.date.available.fl_str_mv |
2015-03-04T13:18:57Z |
dc.date.issued.fl_str_mv |
2015-02-06 |
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 |
PICIN, Eric William. Competição de impostos sobre serviços entre municípios brasileiros. Dissertação (Mestrado Profissional em Finanças e Economia) - FGV - Fundação Getúlio Vargas, São Paulo, 2015. |
dc.identifier.uri.fl_str_mv |
http://hdl.handle.net/10438/13477 |
identifier_str_mv |
PICIN, Eric William. Competição de impostos sobre serviços entre municípios brasileiros. Dissertação (Mestrado Profissional em Finanças e Economia) - FGV - Fundação Getúlio Vargas, São Paulo, 2015. |
url |
http://hdl.handle.net/10438/13477 |
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 |
instname_str |
Fundação Getulio Vargas (FGV) |
instacron_str |
FGV |
institution |
FGV |
reponame_str |
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/89573870-7448-41fd-ab69-693ac3fae688/download https://repositorio.fgv.br/bitstreams/94eb7ebd-59d6-4335-8d6e-6722db52ceca/download https://repositorio.fgv.br/bitstreams/d163d91e-aa47-4243-9e3d-7f8363153bb0/download https://repositorio.fgv.br/bitstreams/d6c35f3e-3af6-460e-8c8d-2252b82d17ce/download |
bitstream.checksum.fl_str_mv |
545f628e64f89c3357693c9bc1f917f6 dfb340242cced38a6cca06c627998fa1 226b6e6e69b077c712b32147bacbbe5f b68b7b5150d29b70fd4daea98ea77c90 |
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_ |
1810024066913927168 |