Uma investigação sobre a concordância entre as decisões de 1ª e 2ª Instância Proferidas pelo Contencioso Administrativo Tributário do Estado do Ceará.
Autor(a) principal: | |
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Data de Publicação: | 2019 |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Economic Analysis of law Review |
Texto Completo: | https://portalrevistas.ucb.br/index.php/EALR/article/view/9327 |
Resumo: | This paper investigates the concordance between the results of the decisions of 1st and 2nd Instances rendered by the Contentious Administrative Tax of the State of Ceará (CONAT). Specifically it is verified which factors impact and in what way in the agreement between the decisions of 1st and 2nd Instances of CONAT. For this, a database obtained from the SAPAT Computerized System was used. For the empirical exercise, a multivariate logistic regression model was used. Evidence was found that the variables, defense and mandatory appeal, impact positively on the agreement of judgments, while the variables, value of tax assessment, expertise, and volunteer appeal impact negatively. |
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Economic Analysis of law Review |
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Uma investigação sobre a concordância entre as decisões de 1ª e 2ª Instância Proferidas pelo Contencioso Administrativo Tributário do Estado do Ceará.ICMS SEFAZ-CE CONAT Multivariate LogitThis paper investigates the concordance between the results of the decisions of 1st and 2nd Instances rendered by the Contentious Administrative Tax of the State of Ceará (CONAT). Specifically it is verified which factors impact and in what way in the agreement between the decisions of 1st and 2nd Instances of CONAT. For this, a database obtained from the SAPAT Computerized System was used. For the empirical exercise, a multivariate logistic regression model was used. Evidence was found that the variables, defense and mandatory appeal, impact positively on the agreement of judgments, while the variables, value of tax assessment, expertise, and volunteer appeal impact negatively.Universidade Católica de Brasília2019-08-31info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por Pares; Peer ReviewedQuasi-Experimentalapplication/pdfhttps://portalrevistas.ucb.br/index.php/EALR/article/view/932710.31501/ealr.v10i2.9327Economic Analysis of Law Review; Vol. 10 No. 2 (2019): Economic Analysis of Law Review; 225-244Economic Analysis of Law Review ; Vol. 10 Núm. 2 (2019): Economic Analysis of Law Review; 225-244Economic Analysis of Law Review; v. 10 n. 2 (2019): Economic Analysis of Law Review; 225-2442178-0587reponame:Economic Analysis of law Reviewinstname:Universidade Católica de Brasília (UCB)instacron:UCBporhttps://portalrevistas.ucb.br/index.php/EALR/article/view/9327/6787Copyright (c) 2020 Economic Analysis of Law Reviewinfo:eu-repo/semantics/openAccessBenegas, Mauricio2021-05-19T10:44:57Zoai:ojs.portalrevistas.ucb.br:article/9327Revistahttps://portalrevistas.ucb.br/index.php/ealrONGhttps://portalrevistas.ucb.br/index.php/EALR/oaieditor.ealr@gmail.com||sdi@ucb.br||benjaminm.tabak@gmail.com2178-05872178-0587opendoar:2021-05-19T10:44:57Economic Analysis of law Review - Universidade Católica de Brasília (UCB)false |
dc.title.none.fl_str_mv |
Uma investigação sobre a concordância entre as decisões de 1ª e 2ª Instância Proferidas pelo Contencioso Administrativo Tributário do Estado do Ceará. |
title |
Uma investigação sobre a concordância entre as decisões de 1ª e 2ª Instância Proferidas pelo Contencioso Administrativo Tributário do Estado do Ceará. |
spellingShingle |
Uma investigação sobre a concordância entre as decisões de 1ª e 2ª Instância Proferidas pelo Contencioso Administrativo Tributário do Estado do Ceará. Benegas, Mauricio ICMS SEFAZ-CE CONAT Multivariate Logit |
title_short |
Uma investigação sobre a concordância entre as decisões de 1ª e 2ª Instância Proferidas pelo Contencioso Administrativo Tributário do Estado do Ceará. |
title_full |
Uma investigação sobre a concordância entre as decisões de 1ª e 2ª Instância Proferidas pelo Contencioso Administrativo Tributário do Estado do Ceará. |
title_fullStr |
Uma investigação sobre a concordância entre as decisões de 1ª e 2ª Instância Proferidas pelo Contencioso Administrativo Tributário do Estado do Ceará. |
title_full_unstemmed |
Uma investigação sobre a concordância entre as decisões de 1ª e 2ª Instância Proferidas pelo Contencioso Administrativo Tributário do Estado do Ceará. |
title_sort |
Uma investigação sobre a concordância entre as decisões de 1ª e 2ª Instância Proferidas pelo Contencioso Administrativo Tributário do Estado do Ceará. |
author |
Benegas, Mauricio |
author_facet |
Benegas, Mauricio |
author_role |
author |
dc.contributor.author.fl_str_mv |
Benegas, Mauricio |
dc.subject.por.fl_str_mv |
ICMS SEFAZ-CE CONAT Multivariate Logit |
topic |
ICMS SEFAZ-CE CONAT Multivariate Logit |
description |
This paper investigates the concordance between the results of the decisions of 1st and 2nd Instances rendered by the Contentious Administrative Tax of the State of Ceará (CONAT). Specifically it is verified which factors impact and in what way in the agreement between the decisions of 1st and 2nd Instances of CONAT. For this, a database obtained from the SAPAT Computerized System was used. For the empirical exercise, a multivariate logistic regression model was used. Evidence was found that the variables, defense and mandatory appeal, impact positively on the agreement of judgments, while the variables, value of tax assessment, expertise, and volunteer appeal impact negatively. |
publishDate |
2019 |
dc.date.none.fl_str_mv |
2019-08-31 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Avaliado por Pares; Peer Reviewed Quasi-Experimental |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://portalrevistas.ucb.br/index.php/EALR/article/view/9327 10.31501/ealr.v10i2.9327 |
url |
https://portalrevistas.ucb.br/index.php/EALR/article/view/9327 |
identifier_str_mv |
10.31501/ealr.v10i2.9327 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://portalrevistas.ucb.br/index.php/EALR/article/view/9327/6787 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2020 Economic Analysis of Law Review info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2020 Economic Analysis of Law Review |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Católica de Brasília |
publisher.none.fl_str_mv |
Universidade Católica de Brasília |
dc.source.none.fl_str_mv |
Economic Analysis of Law Review; Vol. 10 No. 2 (2019): Economic Analysis of Law Review; 225-244 Economic Analysis of Law Review ; Vol. 10 Núm. 2 (2019): Economic Analysis of Law Review; 225-244 Economic Analysis of Law Review; v. 10 n. 2 (2019): Economic Analysis of Law Review; 225-244 2178-0587 reponame:Economic Analysis of law Review instname:Universidade Católica de Brasília (UCB) instacron:UCB |
instname_str |
Universidade Católica de Brasília (UCB) |
instacron_str |
UCB |
institution |
UCB |
reponame_str |
Economic Analysis of law Review |
collection |
Economic Analysis of law Review |
repository.name.fl_str_mv |
Economic Analysis of law Review - Universidade Católica de Brasília (UCB) |
repository.mail.fl_str_mv |
editor.ealr@gmail.com||sdi@ucb.br||benjaminm.tabak@gmail.com |
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1798675422991351808 |