Reflexos das crises econômicas de 2008/2009 e de 2014/2017 sobre as estratégias federais de arrecadação oriunda das empresas

• Autor(a) principal: Costa, Emanuelle da Silva Lopes
• Data de Publicação: 2018
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Institucional da Universidade Federal do Ceará (UFC)
• dARK ID: ark:/83112/0013000007fm2
• Texto Completo: http://www.repositorio.ufc.br/handle/riufc/37104
• topic: Crise 2014/2017; Intervenção do Estado; Extrafiscalidade; Crise 2008/2009

Brazil faced two crises during the decade between 2007 and 2017. The first was the economic crisis of 2008/2009 that had as its origin the famous "North American real estate bubble", according to Acioly (2011, p.11). The crisis of 2014/2017 began with a congruence of factors, among them: supply and demand crises; and public policy errors, which resulted in a reduction of the economy's capacity for growth and a high fiscal cost, according to Barbosa Filho (2017, p.52). These declines have generated strong pressure for a prompt recovery of the Brazilian economy. To this end, the Federal Government has launched strategic measures, which have had an impact both on the public budget and on corporate profits.The main objective of this work is to analyze the effects of the economic crises of 2008/2009 and 2014/2017 on the federal strategies of collection coming from companies. This will be done review of bibliographic material and analysis of the monthly reports of the result of the federal revenue collection from the period from September 2008 to December 2009 and from January 2014 to December 2017. The development of this study made possible an analysis of the two recent financial crises facing Brazil. In the first, it is noted that its origin was international and its effects were felt worldwide; the Federal Government, at the beginning of the 2008 crisis, maintained its focus on warming the economy by granting tax exemptions, reduction in IOF; with the passing of the months, the effects of the crisis are becoming stronger and the collection begins to feel the reflexes, the Government marks the year of 2009 with the publication of the special installment of Law nº 11.941. Already in the crisis of 2014/2017, the actions carried out by the Government during such period were a reflection of the national scenario, since in addition to the economic crisis, Brazil was facing a political crisis. During the first year of the crisis, strategic actions were implemented (Law no. 12,996 / 2014, Law 13,043 / 2014), which resulted in an increase in federal revenues. The years 2015 and 2016 were marked by political tensions, popular protests and negative economic indices.In the last year (2017), the Federal Government, already under the command of Michel Temer, initiated concessions of special installments that lasted during the year almost all except the month of January. At the end of the analysis of the two crises, one can see the importance of State intervention in the economy, since in all the periods that a decision was made by the Government, the monthly collection felt the reflex of such actions and resulted in a increase in values. In the face of such expositions and analyzes, this issue can be considered important for any individual or legal entity, but mainly for managers, since understanding a financial crisis and thus identifying possible future actions of a Government will help in decision making not only within of the professional environment, but also in the economic decisions of the individual himself.