Uma investigação sobre a concordância entre as decisões de 1ª e 2ª Instância Proferidas pelo Contencioso Administrativo Tributário do Estado do Ceará.

Detalhes bibliográficos
Autor(a) principal: Benegas, Mauricio
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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spelling 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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