Efeitos compensatórios do SIMPLES nacional na arrecadação de ICMS do Estado do Ceará

• Autor(a) principal: Paiva, Vandilson Gomes
• Data de Publicação: 2010
• 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/6026
• topic: Simples Nacional; ICMS - Imposto sobre Circulação de Mercadorias e Serviços

Micro and Small Enterprises is a major driver of the economy of Ceará, due to their enormous capacity for generating employment and income, as its endless number of sites geographically decentralized, and act to combat informality and promoting entrepreneurship. In an attempt to facilitate the collection of taxation of these companies, the Federal Government issued the Complementary Law 123/2006 known as Simple National (SN). Therefore, this work was based on the discussion of possible compensatory effects in the collection of ICMS in the State of Ceará. For this, two models were estimated by the method of differences in differences. The first suggests that there is no difference between the collection of ICMS of companies that have opted for SN for those who have not chosen. Then we sought a breakdown of the impact of SN on two possible compensatory effects called for Simple Horizontal and Vertical. The first considers the effects of SN only on companies that have not changed the system of gathering after the SN, while the second examines the same effect on companies that switched from one system to gather more than one after the SN. Accordingly, it was found that for both the household sector, as for the industrial sector the effect of Simple Horizontal was positive in 18,73% and 26,55% and the effect of the Simple Vertical was negative in 15,71% and 9,75%, respectively, showing a statistically significant effect on compensation.