Avaliação de impacto de aumento de emissão de notas fiscais de serviços eletrônica para pessoa física através de programas de incentivo no município de Fortaleza

• Autor(a) principal: Portugal, Carlos Eduardo Linhares
• Data de Publicação: 2020
• 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/53234
• topic: Programa de Incentivo; Imposto sobre Serviço; Valor do Serviço

This dissertation aims to analyze whether through an incentive program to issue Electronic Service Invoices (NFS-e), named Nota Fortaleza Program, there will be an increase in the value of service launched in NFS-e to service takers individuals in the municipality of Fortaleza. To carry out this study we used data from NFS-e issued in the period from January 2013 to October 2019 in the towns of Fortaleza and Recife. Recife was the capital chosen because of its socio-economic and geographical similarity to Fortaleza. The model used is the differences in differences or diff-in-diff, where, the model will present us the temporal trajectory for the treatment group if there was no intervention of the Nota Fortaleza program. The analysis shows that the program Nota Fortaleza represented an increase in the value of the service launched of R$ 120,898,316.00 per competence in the NFS-e issued to individuals.