TAX ACCOUNTING: THE EFFECTS OF SOCIAL SECURITY CONTRIBUTIONS OF RATES ON INTERMUNICIPAL PASSENGER TRANSPORT IN RIO GRANDE DO SUL
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Data de Publicação: | 2016 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Contextus (Fortaleza. Online) |
Texto Completo: | http://periodicos.ufc.br/contextus/article/view/32265 |
Resumo: | From 2011 on, when the “Plano Brasil Maior" was launched, Brazil has adopted measures, among them the creation of social security contributions on gross revenues, replacing INSS employer on the payroll, including the public transport in this exoneration from 2013 on. The objective was to analyze the influence of tax exemption in the calculation of intercity transportation fares, evaluating issues relating to the economic balance of public service providers, in the years 2013 and 2014. Data were collected from reports available on the website of AGERGS, prepared for such years. The main results of the survey indicate that there was a reduction in the value of tariff coefficient of all transport systems regulated by the agency, highlighting the southern urban agglomeration system. It was found in this study that the impacts of exoneration in the tariff coefficients are around 2.5% to 4.5%. This change affected the structure of the companies, influencing the accounting breakeven and asset turnover. |
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TAX ACCOUNTING: THE EFFECTS OF SOCIAL SECURITY CONTRIBUTIONS OF RATES ON INTERMUNICIPAL PASSENGER TRANSPORT IN RIO GRANDE DO SULCONTABILIDADE TRIBUTARIA: LOS EFECTOS DE LO ABARATAMIENTO DE LA CONTRIBUCIÓN A LA SEGURIDAD SOCIAL SOBRE LAS TARIFAS DE TRANSPORTE INTERMUNICIPAL DE PASAJEROS EN RIO GRANDE DO SULCONTABILIDADE TRIBUTÁRIA: OS EFEITOS DA DESONERAÇÃO DE CONTRIBUIÇÕES PREVIDENCIÁRIAS SOBRE AS TARIFAS DE TRANSPORTE INTERMUNICIPAL DE PASSAGEIROS NO RIO GRANDE DO SULTaxes. Social security contribution. Public transportation.Impuestos. Contribución a la Seguridad Social. Transporte público.Tributos. Contribuição previdenciária. Transporte público.From 2011 on, when the “Plano Brasil Maior" was launched, Brazil has adopted measures, among them the creation of social security contributions on gross revenues, replacing INSS employer on the payroll, including the public transport in this exoneration from 2013 on. The objective was to analyze the influence of tax exemption in the calculation of intercity transportation fares, evaluating issues relating to the economic balance of public service providers, in the years 2013 and 2014. Data were collected from reports available on the website of AGERGS, prepared for such years. The main results of the survey indicate that there was a reduction in the value of tariff coefficient of all transport systems regulated by the agency, highlighting the southern urban agglomeration system. It was found in this study that the impacts of exoneration in the tariff coefficients are around 2.5% to 4.5%. This change affected the structure of the companies, influencing the accounting breakeven and asset turnover.Desde 2011, a través del “Pan Brasil Mayor”, Brasil adoptó medidas, entre ellas la creación de la contribución de la seguridad social sobre los ingresos brutos, en sustitución al INSS patronal en la nómina de pago, incluyendo el transporte público en esa desgravación desde 2013. El objetivo fue analizar la influencia de la desgravación tributaria en el cálculo de las tarifas de transporte intermunicipales, con la evaluación de las cuestiones relacionadas con el equilibrio económico de los proveedores de servicios públicos, en los años 2013 y 2014. Los datos fueron obtenidos de los informes disponibles en el website de AGERGS y preparados para dichos años. Los principales resultados de la investigación muestran que hubo una reducción en el valor del coeficiente de tarifas de todos los sistemas de transporte regulados por la agencia, destacando el sistema de aglomeración urbana del sur. Este cambio afectó la estructura de las empresas, influyendo en el punto de equilibrio contable y en la rotación de activos.A partir de 2011, por meio do “Plano Brasil Maior” o Brasil adotou medidas, dentre estas a criação da contribuição previdenciária sobre a receita bruta, em substituição ao INSS patronal sobre a folha de pagamentos, incluindo o transporte público nessa desoneração a partir de 2013. O objetivo foi analisar a influência da desoneração tributária no cálculo das tarifas de transportes intermunicipais, avaliando questões relativas ao equilíbrio econômico-financeiro dos prestadores de serviços públicos, nos anos de 2013 e 2014. Os dados foram coletados dos relatórios disponibilizados no website da AGERGS, elaborados para tais anos. Os principais resultados da pesquisa apontam que houve redução no valor do coeficiente tarifário de todos os sistemas de transporte regulados pela agência, dando destaque para o sistema da aglomeração urbana do sul. Essa modificação afetou a estrutura das empresas, influenciando no ponto de equilíbrio contábil e no giro de ativos.FEAAC/UFC2016-10-26info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionPesquisa empíricaapplication/pdfapplication/ziphttp://periodicos.ufc.br/contextus/article/view/3226510.19094/contextus.v14i2.774Contextus - Contemporary Journal of Economics and Management; Vol 14 No 2: mai/ago 2016; 36-62Contextus – Revista Contemporánea de Economía y Gestión; Vol. 14 Núm. 2: mai/ago 2016; 36-62Contextus – Revista Contemporânea de Economia e Gestão; v. 14 n. 2: mai/ago 2016; 36-622178-92581678-2089reponame:Contextus (Fortaleza. Online)instname:Universidade Federal do Ceará (UFC)instacron:UFCporhttp://periodicos.ufc.br/contextus/article/view/32265/pdfhttp://periodicos.ufc.br/contextus/article/view/32265/165647http://periodicos.ufc.br/contextus/article/view/32265/165648http://periodicos.ufc.br/contextus/article/view/32265/165649http://periodicos.ufc.br/contextus/article/view/32265/165726Copyright (c) 2016 Revista: apenas para a 1a. publicaçãohttps://creativecommons.org/licenses/by-nc/4.0info:eu-repo/semantics/openAccessBarth, Victor ScurSouza, Angela Rozane Leal dede Oliveira, Letíca2021-11-22T12:09:23Zoai:periodicos.ufc:article/32265Revistahttp://periodicos.ufc.br/contextusPUBhttp://periodicos.ufc.br/contextus/oairevistacontextus@ufc.br2178-92581678-2089opendoar:2021-11-22T12:09:23Contextus (Fortaleza. Online) - Universidade Federal do Ceará (UFC)false |
dc.title.none.fl_str_mv |
TAX ACCOUNTING: THE EFFECTS OF SOCIAL SECURITY CONTRIBUTIONS OF RATES ON INTERMUNICIPAL PASSENGER TRANSPORT IN RIO GRANDE DO SUL CONTABILIDADE TRIBUTARIA: LOS EFECTOS DE LO ABARATAMIENTO DE LA CONTRIBUCIÓN A LA SEGURIDAD SOCIAL SOBRE LAS TARIFAS DE TRANSPORTE INTERMUNICIPAL DE PASAJEROS EN RIO GRANDE DO SUL CONTABILIDADE TRIBUTÁRIA: OS EFEITOS DA DESONERAÇÃO DE CONTRIBUIÇÕES PREVIDENCIÁRIAS SOBRE AS TARIFAS DE TRANSPORTE INTERMUNICIPAL DE PASSAGEIROS NO RIO GRANDE DO SUL |
title |
TAX ACCOUNTING: THE EFFECTS OF SOCIAL SECURITY CONTRIBUTIONS OF RATES ON INTERMUNICIPAL PASSENGER TRANSPORT IN RIO GRANDE DO SUL |
spellingShingle |
TAX ACCOUNTING: THE EFFECTS OF SOCIAL SECURITY CONTRIBUTIONS OF RATES ON INTERMUNICIPAL PASSENGER TRANSPORT IN RIO GRANDE DO SUL Barth, Victor Scur Taxes. Social security contribution. Public transportation. Impuestos. Contribución a la Seguridad Social. Transporte público. Tributos. Contribuição previdenciária. Transporte público. |
title_short |
TAX ACCOUNTING: THE EFFECTS OF SOCIAL SECURITY CONTRIBUTIONS OF RATES ON INTERMUNICIPAL PASSENGER TRANSPORT IN RIO GRANDE DO SUL |
title_full |
TAX ACCOUNTING: THE EFFECTS OF SOCIAL SECURITY CONTRIBUTIONS OF RATES ON INTERMUNICIPAL PASSENGER TRANSPORT IN RIO GRANDE DO SUL |
title_fullStr |
TAX ACCOUNTING: THE EFFECTS OF SOCIAL SECURITY CONTRIBUTIONS OF RATES ON INTERMUNICIPAL PASSENGER TRANSPORT IN RIO GRANDE DO SUL |
title_full_unstemmed |
TAX ACCOUNTING: THE EFFECTS OF SOCIAL SECURITY CONTRIBUTIONS OF RATES ON INTERMUNICIPAL PASSENGER TRANSPORT IN RIO GRANDE DO SUL |
title_sort |
TAX ACCOUNTING: THE EFFECTS OF SOCIAL SECURITY CONTRIBUTIONS OF RATES ON INTERMUNICIPAL PASSENGER TRANSPORT IN RIO GRANDE DO SUL |
author |
Barth, Victor Scur |
author_facet |
Barth, Victor Scur Souza, Angela Rozane Leal de de Oliveira, Letíca |
author_role |
author |
author2 |
Souza, Angela Rozane Leal de de Oliveira, Letíca |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Barth, Victor Scur Souza, Angela Rozane Leal de de Oliveira, Letíca |
dc.subject.por.fl_str_mv |
Taxes. Social security contribution. Public transportation. Impuestos. Contribución a la Seguridad Social. Transporte público. Tributos. Contribuição previdenciária. Transporte público. |
topic |
Taxes. Social security contribution. Public transportation. Impuestos. Contribución a la Seguridad Social. Transporte público. Tributos. Contribuição previdenciária. Transporte público. |
description |
From 2011 on, when the “Plano Brasil Maior" was launched, Brazil has adopted measures, among them the creation of social security contributions on gross revenues, replacing INSS employer on the payroll, including the public transport in this exoneration from 2013 on. The objective was to analyze the influence of tax exemption in the calculation of intercity transportation fares, evaluating issues relating to the economic balance of public service providers, in the years 2013 and 2014. Data were collected from reports available on the website of AGERGS, prepared for such years. The main results of the survey indicate that there was a reduction in the value of tariff coefficient of all transport systems regulated by the agency, highlighting the southern urban agglomeration system. It was found in this study that the impacts of exoneration in the tariff coefficients are around 2.5% to 4.5%. This change affected the structure of the companies, influencing the accounting breakeven and asset turnover. |
publishDate |
2016 |
dc.date.none.fl_str_mv |
2016-10-26 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Pesquisa empírica |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://periodicos.ufc.br/contextus/article/view/32265 10.19094/contextus.v14i2.774 |
url |
http://periodicos.ufc.br/contextus/article/view/32265 |
identifier_str_mv |
10.19094/contextus.v14i2.774 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
http://periodicos.ufc.br/contextus/article/view/32265/pdf http://periodicos.ufc.br/contextus/article/view/32265/165647 http://periodicos.ufc.br/contextus/article/view/32265/165648 http://periodicos.ufc.br/contextus/article/view/32265/165649 http://periodicos.ufc.br/contextus/article/view/32265/165726 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2016 Revista: apenas para a 1a. publicação https://creativecommons.org/licenses/by-nc/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2016 Revista: apenas para a 1a. publicação https://creativecommons.org/licenses/by-nc/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/zip |
dc.publisher.none.fl_str_mv |
FEAAC/UFC |
publisher.none.fl_str_mv |
FEAAC/UFC |
dc.source.none.fl_str_mv |
Contextus - Contemporary Journal of Economics and Management; Vol 14 No 2: mai/ago 2016; 36-62 Contextus – Revista Contemporánea de Economía y Gestión; Vol. 14 Núm. 2: mai/ago 2016; 36-62 Contextus – Revista Contemporânea de Economia e Gestão; v. 14 n. 2: mai/ago 2016; 36-62 2178-9258 1678-2089 reponame:Contextus (Fortaleza. Online) instname:Universidade Federal do Ceará (UFC) instacron:UFC |
instname_str |
Universidade Federal do Ceará (UFC) |
instacron_str |
UFC |
institution |
UFC |
reponame_str |
Contextus (Fortaleza. Online) |
collection |
Contextus (Fortaleza. Online) |
repository.name.fl_str_mv |
Contextus (Fortaleza. Online) - Universidade Federal do Ceará (UFC) |
repository.mail.fl_str_mv |
revistacontextus@ufc.br |
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