Uma análise das variáveis que determinam o desempenho da arrecadação do ICMS nas operações de entrada de mercadorias e bens no Estado do Ceará no período 2008 A 2011

• Autor(a) principal: Oliveira Neto, Garcias de
• Data de Publicação: 2012
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório Institucional da Universidade Federal do Ceará (UFC)
• Texto Completo: http://www.repositorio.ufc.br/handle/riufc/6314
• topic: Imposto sobre Circulação de Mercadorias e Serviços - ICMS; Crédito Tributário

The goods receipt and goods in the State of Ceará is subject to the controls of the Department of Finance through its various units Surveillance of borders, as the Tax Stations, which are to be submitted tax documents to be made the proper recoveries and releases of tax credits under the various tax regimes of the ICMS, which will be collected to the treasury in accordance with the types of income to which they are associated. As such revenue is to determine the revenue performance of the state in interstate operations and import entries, then a quantitative analysis was performed using the fixed effects model constants common for panel data considering the period January 2008 to December, 2011. With respect to releases of tax credits per unit of enforcement was the best response to ICMS revenue - Replacement of Input, while in relation to the payment of tax credits per unit of monitoring ICMS revenues - Other is responding with the significant result. We also conclude that the participation of units inspections working in the operations carried by road load is greater than the inspections of units located within the State of Ceará.