O The increase in ITCMD rates and its collection: an analysis for the state of Ceará after 15.812/2015 Law

Detalhes bibliográficos
Autor(a) principal: Teixeira, Darlene
Data de Publicação: 2021
Outros Autores: Sousa de Araújo, Francisco Antonio, Soares Leite, Natanael, de Melo Jorge Neto, Paulo
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Controle (Online)
Texto Completo: https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/749
Resumo: The State of Ceará instituted, by Law n. 15.812/2015, the increase in the progressiveness of the rates on inter vivos free transmission (donation), from 2% and 4% to 2%, 4%, 6% and 8%. We sought to examine whether, with the change in rates, there was an increase in the collection of the Inter Vivos Causa Mortis and Donation Transmission Tax (ITCMD), by means of a structural break model. The data were provided by the Department of Finance of the State of Ceará (SEFAZ-CE), which cover January 2005 to November 2019. It was found that there were only signs of changes in the structure of the ITCMD PARCELAMENTO collection, pointing out that the taxpayer made the decision to transfer its assets, paying the tax in installments, before the law came into force. Thus, the taxpayer would avoid paying the tax at higher rates and shorter deadlines.
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spelling O The increase in ITCMD rates and its collection: an analysis for the state of Ceará after 15.812/2015 LawO aumento das alíquotas do ITCMD e sua arrecadação: uma análise para o estado do Ceará após a Lei nº 15.812/2015Alteração de AlíquotasITCMDQuebra EstruturalThe State of Ceará instituted, by Law n. 15.812/2015, the increase in the progressiveness of the rates on inter vivos free transmission (donation), from 2% and 4% to 2%, 4%, 6% and 8%. We sought to examine whether, with the change in rates, there was an increase in the collection of the Inter Vivos Causa Mortis and Donation Transmission Tax (ITCMD), by means of a structural break model. The data were provided by the Department of Finance of the State of Ceará (SEFAZ-CE), which cover January 2005 to November 2019. It was found that there were only signs of changes in the structure of the ITCMD PARCELAMENTO collection, pointing out that the taxpayer made the decision to transfer its assets, paying the tax in installments, before the law came into force. Thus, the taxpayer would avoid paying the tax at higher rates and shorter deadlines.El Estado de Ceará instituyó, mediante la Ley 15812/2015, el aumento de la progresividad de las tarifas de transmisión libre inter vivos (donación), pasando del 2% y 4% al 2%, 4%, 6% y 8%. Se buscó examinar si, con el cambio de tarifas, hubo un aumento en la recaudación del Impuesto Inter Vivos Causa Mortis y Transmisión de Donaciones (ITCMD), a través de un modelo de ruptura estructural. Los datos fueron proporcionados por la Secretaría de Hacienda del Estado de Ceará (SEFAZ-CE), que cubren de enero de 2005 a noviembre de 2019. Se constató que solo hubo indicios de cambios en la estructura de la colección de ITCMD PARCELAMENTO, señaló que el contribuyente tomó la decisión de transferir sus activos, pagando el impuesto a plazos, antes de la entrada en vigencia de la ley. Por lo tanto, el contribuyente evitaría pagar el impuesto a tasas más altas y plazos más cortos.O estado do Ceará instituiu, pela Lei nº 15.812/2015, o aumento da progressividade das alíquotas sobre transmissão, a título gratuito inter vivos (doação), passando de 2% e 4% para 2%, 4%, 6% e 8%. Buscou-se examinar se, com a alteração das alíquotas, houve incremento na arrecadação do Imposto de Transmissão Inter Vivos Causa Mortis e Doação (ITCMD), por meio de um modelo de quebra estrutural. Os dados foram fornecidos pela Secretaria da Fazenda do Estado do Ceará (SEFAZ-CE), os quais contemplam janeiro de 2005 a novembro de 2019. Constatou-se que somente houve indícios de mudanças na estrutura da arrecadação do ITCMD PARCELAMENTO, apontando que o contribuinte tomou a decisão de transferir seus bens, pagando o imposto de forma parcelada, antes que a lei entrasse em vigor. Assim, o contribuinte evitaria o pagamento do imposto com alíquotas mais altas e prazos mais curtos.Tribunal de Contas do Estado do Ceará2021-12-07info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado pelos paresapplication/pdfhttps://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/74910.32586/rcda.v20i1.749Revista Controle - Doutrina e Artigos; v. 20 n. 1 (2022); 70-932525-33871980-086X10.32586/rcda.v20i1reponame:Revista Controle (Online)instname:Tribunal de Contas do Estado do Ceará (TCCE)instacron:TC_CEporhttps://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/749/536Copyright (c) 2021 Revista Controle - Doutrina e Artigoshttp://creativecommons.org/licenses/by-nc-nd/4.0info:eu-repo/semantics/openAccessTeixeira, DarleneSousa de Araújo, Francisco AntonioSoares Leite, Natanael de Melo Jorge Neto, Paulo2022-05-23T14:20:08Zoai:ojs.revistacontrole.tce.ce.gov.br:article/749Revistahttps://revistacontrole.tce.ce.gov.br/index.php/RCDAPUBhttps://revistacontrole.tce.ce.gov.br/index.php/RCDA/oairevistacontrole@tce.ce.gov.br || josimar.batista@tce.ce.gov.br2525-33871980-086Xopendoar:2022-05-23T14:20:08Revista Controle (Online) - Tribunal de Contas do Estado do Ceará (TCCE)false
dc.title.none.fl_str_mv O The increase in ITCMD rates and its collection: an analysis for the state of Ceará after 15.812/2015 Law
O aumento das alíquotas do ITCMD e sua arrecadação: uma análise para o estado do Ceará após a Lei nº 15.812/2015
title O The increase in ITCMD rates and its collection: an analysis for the state of Ceará after 15.812/2015 Law
spellingShingle O The increase in ITCMD rates and its collection: an analysis for the state of Ceará after 15.812/2015 Law
Teixeira, Darlene
Alteração de Alíquotas
ITCMD
Quebra Estrutural
title_short O The increase in ITCMD rates and its collection: an analysis for the state of Ceará after 15.812/2015 Law
title_full O The increase in ITCMD rates and its collection: an analysis for the state of Ceará after 15.812/2015 Law
title_fullStr O The increase in ITCMD rates and its collection: an analysis for the state of Ceará after 15.812/2015 Law
title_full_unstemmed O The increase in ITCMD rates and its collection: an analysis for the state of Ceará after 15.812/2015 Law
title_sort O The increase in ITCMD rates and its collection: an analysis for the state of Ceará after 15.812/2015 Law
author Teixeira, Darlene
author_facet Teixeira, Darlene
Sousa de Araújo, Francisco Antonio
Soares Leite, Natanael
de Melo Jorge Neto, Paulo
author_role author
author2 Sousa de Araújo, Francisco Antonio
Soares Leite, Natanael
de Melo Jorge Neto, Paulo
author2_role author
author
author
dc.contributor.author.fl_str_mv Teixeira, Darlene
Sousa de Araújo, Francisco Antonio
Soares Leite, Natanael
de Melo Jorge Neto, Paulo
dc.subject.por.fl_str_mv Alteração de Alíquotas
ITCMD
Quebra Estrutural
topic Alteração de Alíquotas
ITCMD
Quebra Estrutural
description The State of Ceará instituted, by Law n. 15.812/2015, the increase in the progressiveness of the rates on inter vivos free transmission (donation), from 2% and 4% to 2%, 4%, 6% and 8%. We sought to examine whether, with the change in rates, there was an increase in the collection of the Inter Vivos Causa Mortis and Donation Transmission Tax (ITCMD), by means of a structural break model. The data were provided by the Department of Finance of the State of Ceará (SEFAZ-CE), which cover January 2005 to November 2019. It was found that there were only signs of changes in the structure of the ITCMD PARCELAMENTO collection, pointing out that the taxpayer made the decision to transfer its assets, paying the tax in installments, before the law came into force. Thus, the taxpayer would avoid paying the tax at higher rates and shorter deadlines.
publishDate 2021
dc.date.none.fl_str_mv 2021-12-07
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Avaliado pelos pares
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/749
10.32586/rcda.v20i1.749
url https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/749
identifier_str_mv 10.32586/rcda.v20i1.749
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/749/536
dc.rights.driver.fl_str_mv Copyright (c) 2021 Revista Controle - Doutrina e Artigos
http://creativecommons.org/licenses/by-nc-nd/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2021 Revista Controle - Doutrina e Artigos
http://creativecommons.org/licenses/by-nc-nd/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Tribunal de Contas do Estado do Ceará
publisher.none.fl_str_mv Tribunal de Contas do Estado do Ceará
dc.source.none.fl_str_mv Revista Controle - Doutrina e Artigos; v. 20 n. 1 (2022); 70-93
2525-3387
1980-086X
10.32586/rcda.v20i1
reponame:Revista Controle (Online)
instname:Tribunal de Contas do Estado do Ceará (TCCE)
instacron:TC_CE
instname_str Tribunal de Contas do Estado do Ceará (TCCE)
instacron_str TC_CE
institution TC_CE
reponame_str Revista Controle (Online)
collection Revista Controle (Online)
repository.name.fl_str_mv Revista Controle (Online) - Tribunal de Contas do Estado do Ceará (TCCE)
repository.mail.fl_str_mv revistacontrole@tce.ce.gov.br || josimar.batista@tce.ce.gov.br
_version_ 1798315247715483648

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