Ceará State Fiscal Policy on Acquisition of ICMS Credits Due to Operations and Installments Abroad
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Data de Publicação: | 2014 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Conhecer (Fortaleza) |
Texto Completo: | https://revistas.uece.br/index.php/revistaconhecer/article/view/1087 |
Resumo: | The set of governmental actions involving the planning and implementation of fiscal policies, due to its direct connection with the achievement of various objectives in the budget, imposes a scaled reflections from the consequences of the administration and generation of revenue and public expenditure. The debate about the elements of fiscal policy covering its various categories of analysis, such as those related to balance the state budget, with the volume and quality of spending public, as well as with the guidelines for a fair taxation, equitable, efficient and balanced. The objective of this article is inserted precisely in this context, by addressing the fiscal policy implemented by the State of Ceará to purchase ICMS tax credits accumulated by taxpayers as a result of the operations and services exported, a measure which seeks primarily to mitigate the negative impacts of constitutional exemption of exports. It is concluded that the fiscal policy analyzed, although it has provided positive results for the public finances of the State of Ceará, and while economically favor the private exporter, has some flaws related to its planning, which compromise partly its results. |
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Ceará State Fiscal Policy on Acquisition of ICMS Credits Due to Operations and Installments AbroadPolítica Fiscal do Estado do Ceará de Aquisição de Créditos de ICMS Decorrentes de Operações e Prestações Para o ExteriorPolítica fiscalCréditos de ICMSExportaçãoDesoneração constitucionalFiscal policyICMS tax creditsExportationConstitutional exemptionThe set of governmental actions involving the planning and implementation of fiscal policies, due to its direct connection with the achievement of various objectives in the budget, imposes a scaled reflections from the consequences of the administration and generation of revenue and public expenditure. The debate about the elements of fiscal policy covering its various categories of analysis, such as those related to balance the state budget, with the volume and quality of spending public, as well as with the guidelines for a fair taxation, equitable, efficient and balanced. The objective of this article is inserted precisely in this context, by addressing the fiscal policy implemented by the State of Ceará to purchase ICMS tax credits accumulated by taxpayers as a result of the operations and services exported, a measure which seeks primarily to mitigate the negative impacts of constitutional exemption of exports. It is concluded that the fiscal policy analyzed, although it has provided positive results for the public finances of the State of Ceará, and while economically favor the private exporter, has some flaws related to its planning, which compromise partly its results.O conjunto de ações governamentais que envolvem o planejamento e a implementação de políticas fiscais, por manter relação direta com a consecução de variados objetivos no orçamento, impõe a necessidade de serem dimensionadas as consequências dos reflexos provenientes da administração e da geração de receitas e de despesas públicas. O debate sobre os elementos da política fiscal abrange as suas diversas categorias de análise, tais como aquelas relacionadas com o equilíbrio do orçamento estatal, com o volume e a qualidade dos gastos públicos, bem assim com as diretrizes para uma tributação justa, equânime, eficiente e equilibrada. O objetivo deste artigo está inserido justamente nesse contexto, por abordar a política fiscal implementada pelo Estado do Ceará para aquisição de créditos de ICMS acumulados por contribuintes em decorrência de operações e prestações para o exterior, medida esta que busca fundamentalmente minorar os impactos negativos decorrentes da desoneração constitucional das exportações. Conclui-se que a política fiscal analisada, muito embora tenha proporcionado resultados positivos para as finanças públicas do Estado do Ceará, e conquanto favoreça economicamente o segmento privado exportador, possui algumas falhas relacionadas com seu planejamento, que comprometem em parte os seus resultados.EdUECE2014-05-05info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://revistas.uece.br/index.php/revistaconhecer/article/view/1087Conhecer: debate entre o público e o privado; v. 4 n. 11 (2014); 62-1012238-0426reponame:Conhecer (Fortaleza)instname:Universidade Estadual do Ceará (UECE)instacron:UECEporhttps://revistas.uece.br/index.php/revistaconhecer/article/view/1087/884Copyright (c) 2019 Conhecer: debate entre o público e o privadoinfo:eu-repo/semantics/openAccessJúnior, Francisco Ferreira ChagasMendonça, Maria Lírida Callou de Araújo e2019-09-27T18:19:46Zoai:ojs.revistas.uece.br:article/1087Revistahttps://revistas.uece.br/index.php/revistaconhecer/indexPUBhttps://revistas.uece.br/index.php/revistaconhecer/oaifhsfgm@gmail.com||revistaconhecer@uece.br2238-04262238-0426opendoar:2019-09-27T18:19:46Conhecer (Fortaleza) - Universidade Estadual do Ceará (UECE)false |
dc.title.none.fl_str_mv |
Ceará State Fiscal Policy on Acquisition of ICMS Credits Due to Operations and Installments Abroad Política Fiscal do Estado do Ceará de Aquisição de Créditos de ICMS Decorrentes de Operações e Prestações Para o Exterior |
title |
Ceará State Fiscal Policy on Acquisition of ICMS Credits Due to Operations and Installments Abroad |
spellingShingle |
Ceará State Fiscal Policy on Acquisition of ICMS Credits Due to Operations and Installments Abroad Júnior, Francisco Ferreira Chagas Política fiscal Créditos de ICMS Exportação Desoneração constitucional Fiscal policy ICMS tax credits Exportation Constitutional exemption |
title_short |
Ceará State Fiscal Policy on Acquisition of ICMS Credits Due to Operations and Installments Abroad |
title_full |
Ceará State Fiscal Policy on Acquisition of ICMS Credits Due to Operations and Installments Abroad |
title_fullStr |
Ceará State Fiscal Policy on Acquisition of ICMS Credits Due to Operations and Installments Abroad |
title_full_unstemmed |
Ceará State Fiscal Policy on Acquisition of ICMS Credits Due to Operations and Installments Abroad |
title_sort |
Ceará State Fiscal Policy on Acquisition of ICMS Credits Due to Operations and Installments Abroad |
author |
Júnior, Francisco Ferreira Chagas |
author_facet |
Júnior, Francisco Ferreira Chagas Mendonça, Maria Lírida Callou de Araújo e |
author_role |
author |
author2 |
Mendonça, Maria Lírida Callou de Araújo e |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Júnior, Francisco Ferreira Chagas Mendonça, Maria Lírida Callou de Araújo e |
dc.subject.por.fl_str_mv |
Política fiscal Créditos de ICMS Exportação Desoneração constitucional Fiscal policy ICMS tax credits Exportation Constitutional exemption |
topic |
Política fiscal Créditos de ICMS Exportação Desoneração constitucional Fiscal policy ICMS tax credits Exportation Constitutional exemption |
description |
The set of governmental actions involving the planning and implementation of fiscal policies, due to its direct connection with the achievement of various objectives in the budget, imposes a scaled reflections from the consequences of the administration and generation of revenue and public expenditure. The debate about the elements of fiscal policy covering its various categories of analysis, such as those related to balance the state budget, with the volume and quality of spending public, as well as with the guidelines for a fair taxation, equitable, efficient and balanced. The objective of this article is inserted precisely in this context, by addressing the fiscal policy implemented by the State of Ceará to purchase ICMS tax credits accumulated by taxpayers as a result of the operations and services exported, a measure which seeks primarily to mitigate the negative impacts of constitutional exemption of exports. It is concluded that the fiscal policy analyzed, although it has provided positive results for the public finances of the State of Ceará, and while economically favor the private exporter, has some flaws related to its planning, which compromise partly its results. |
publishDate |
2014 |
dc.date.none.fl_str_mv |
2014-05-05 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://revistas.uece.br/index.php/revistaconhecer/article/view/1087 |
url |
https://revistas.uece.br/index.php/revistaconhecer/article/view/1087 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://revistas.uece.br/index.php/revistaconhecer/article/view/1087/884 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2019 Conhecer: debate entre o público e o privado info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2019 Conhecer: debate entre o público e o privado |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
EdUECE |
publisher.none.fl_str_mv |
EdUECE |
dc.source.none.fl_str_mv |
Conhecer: debate entre o público e o privado; v. 4 n. 11 (2014); 62-101 2238-0426 reponame:Conhecer (Fortaleza) instname:Universidade Estadual do Ceará (UECE) instacron:UECE |
instname_str |
Universidade Estadual do Ceará (UECE) |
instacron_str |
UECE |
institution |
UECE |
reponame_str |
Conhecer (Fortaleza) |
collection |
Conhecer (Fortaleza) |
repository.name.fl_str_mv |
Conhecer (Fortaleza) - Universidade Estadual do Ceará (UECE) |
repository.mail.fl_str_mv |
fhsfgm@gmail.com||revistaconhecer@uece.br |
_version_ |
1797219787654299648 |