Increase the value of the collection of the economics ICMS cearense with the adoption of tax regime change: a case study in the industrial sector of footwear

Detalhes bibliográficos
Autor(a) principal: Joaquim Messias Matos Filho
Data de Publicação: 2012
Tipo de documento: Dissertação
Idioma: por
Título da fonte: Biblioteca Digital de Teses e Dissertações da UFC
Texto Completo: http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=8418
Resumo: The present work has as its principal aim to analyze the impact of the Tributary Substitution regime of the collection of ICMS in the industrial sector of CearÃ, through a case study in the footwear sector, whose collection of taxes has been realized since 2006 by the cited regime, through Decree No. 28326 of 25/07/06. The Tributary Substitution institute of the segment in analysis came to be used rather than normal regime, in view of its facility to control a larger number of companies, assigning to a responsible the collection of the entire commercialization chain. We used a information database from the Department of Finance of the State of Cearà (Sefaz- Ce) and we used the Differences in Differences methodology considering a control group - companies that remained in the normal regime of taxes collection; and a treatment group - companies that passed to the Tributary Substitution. After the analysis we perceive a positive impact of 24,38% of collection in the footwear industry, for the considered period from 2003 to 2009
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spelling info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisIncrease the value of the collection of the economics ICMS cearense with the adoption of tax regime change: a case study in the industrial sector of footwear Incremento do valor da arrecadaÃÃo de ICMS na economia cearense com a adoÃÃo do regime de substituiÃÃo tributÃria: estudo de caso no setor industrial de calÃados 2012-02-27Frederico Augusto Gomes de Alencar00000000075http://lattes.cnpq.br/1967092532301413Marcelo Lettieri Siqueira11921831855http://lattes.cnpq.br/7186597896230355Ricardo Brito Soares00000000003http://lattes.cnpq.br/243908939033382247224541436Joaquim Messias Matos FilhoUniversidade Federal do CearÃPrograma de PÃs-GraduaÃÃo em Economia - CAENUFCBRSubstituiÃÃo TributÃria ArrecadaÃÃo Imposto ICMSSubstituiÃÃo tributÃria ArrecadaÃÃo ICMSTributary Substitution Collection Tax ICMSECONOMIAThe present work has as its principal aim to analyze the impact of the Tributary Substitution regime of the collection of ICMS in the industrial sector of CearÃ, through a case study in the footwear sector, whose collection of taxes has been realized since 2006 by the cited regime, through Decree No. 28326 of 25/07/06. The Tributary Substitution institute of the segment in analysis came to be used rather than normal regime, in view of its facility to control a larger number of companies, assigning to a responsible the collection of the entire commercialization chain. We used a information database from the Department of Finance of the State of Cearà (Sefaz- Ce) and we used the Differences in Differences methodology considering a control group - companies that remained in the normal regime of taxes collection; and a treatment group - companies that passed to the Tributary Substitution. After the analysis we perceive a positive impact of 24,38% of collection in the footwear industry, for the considered period from 2003 to 2009 O presente trabalho tem como escopo principal analisar o impacto do regime de SubstituiÃÃo TributÃria da arrecadaÃÃo de ICMS no setor industrial do CearÃ, atravÃs de um estudo de caso no setor calÃadista, cuja arrecadaÃÃo passou a ser realizada a partir de 2006 pelo citado regime, atravÃs do Decreto n 28.326, de 25/07/06. O instituto da SubstituiÃÃo TributÃria do segmento em anÃlise veio a ser utilizado ao invÃs do regime normal, tendo em vista a facilidade de controlar um maior nÃmero de empresas, atribuindo a um responsÃvel a arrecadaÃÃo de toda a cadeia de comercializaÃÃo. Utilizamos um Banco de Dados de informaÃÃes da Secretaria da Fazenda do Estado do Cearà (Sefaz-Ce) e usamos a metodologia DiferenÃas em DiferenÃas, considerando um grupo de controle â empresas que permaneceram no regime normal de cobranÃa; e um grupo de tratamento â empresas que passaram para o regime de substituiÃÃo tributÃria. Ao final da anÃlise chegamos à conclusÃo de que o regime de SubstituiÃÃo TributÃria contribuiu para um incremento de 24,38% na arrecadaÃÃo do setor industrial de calÃados, para o perÃodo considerado de 2003 a 2009.http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=8418application/pdfinfo:eu-repo/semantics/openAccessporreponame:Biblioteca Digital de Teses e Dissertações da UFCinstname:Universidade Federal do Cearáinstacron:UFC2019-01-21T11:21:29Zmail@mail.com -
dc.title.en.fl_str_mv Increase the value of the collection of the economics ICMS cearense with the adoption of tax regime change: a case study in the industrial sector of footwear
dc.title.alternative.pt.fl_str_mv Incremento do valor da arrecadaÃÃo de ICMS na economia cearense com a adoÃÃo do regime de substituiÃÃo tributÃria: estudo de caso no setor industrial de calÃados
title Increase the value of the collection of the economics ICMS cearense with the adoption of tax regime change: a case study in the industrial sector of footwear
spellingShingle Increase the value of the collection of the economics ICMS cearense with the adoption of tax regime change: a case study in the industrial sector of footwear
Joaquim Messias Matos Filho
SubstituiÃÃo TributÃria
ArrecadaÃÃo
Imposto
ICMS
SubstituiÃÃo tributÃria
ArrecadaÃÃo
ICMS
Tributary Substitution
Collection
Tax
ICMS
ECONOMIA
title_short Increase the value of the collection of the economics ICMS cearense with the adoption of tax regime change: a case study in the industrial sector of footwear
title_full Increase the value of the collection of the economics ICMS cearense with the adoption of tax regime change: a case study in the industrial sector of footwear
title_fullStr Increase the value of the collection of the economics ICMS cearense with the adoption of tax regime change: a case study in the industrial sector of footwear
title_full_unstemmed Increase the value of the collection of the economics ICMS cearense with the adoption of tax regime change: a case study in the industrial sector of footwear
title_sort Increase the value of the collection of the economics ICMS cearense with the adoption of tax regime change: a case study in the industrial sector of footwear
author Joaquim Messias Matos Filho
author_facet Joaquim Messias Matos Filho
author_role author
dc.contributor.advisor1.fl_str_mv Frederico Augusto Gomes de Alencar
dc.contributor.advisor1ID.fl_str_mv 00000000075
dc.contributor.advisor1Lattes.fl_str_mv http://lattes.cnpq.br/1967092532301413
dc.contributor.referee1.fl_str_mv Marcelo Lettieri Siqueira
dc.contributor.referee1ID.fl_str_mv 11921831855
dc.contributor.referee1Lattes.fl_str_mv http://lattes.cnpq.br/7186597896230355
dc.contributor.referee2.fl_str_mv Ricardo Brito Soares
dc.contributor.referee2ID.fl_str_mv 00000000003
dc.contributor.referee2Lattes.fl_str_mv http://lattes.cnpq.br/2439089390333822
dc.contributor.authorID.fl_str_mv 47224541436
dc.contributor.author.fl_str_mv Joaquim Messias Matos Filho
contributor_str_mv Frederico Augusto Gomes de Alencar
Marcelo Lettieri Siqueira
Ricardo Brito Soares
dc.subject.por.fl_str_mv SubstituiÃÃo TributÃria
ArrecadaÃÃo
Imposto
ICMS
SubstituiÃÃo tributÃria
ArrecadaÃÃo
ICMS
topic SubstituiÃÃo TributÃria
ArrecadaÃÃo
Imposto
ICMS
SubstituiÃÃo tributÃria
ArrecadaÃÃo
ICMS
Tributary Substitution
Collection
Tax
ICMS
ECONOMIA
dc.subject.eng.fl_str_mv Tributary Substitution
Collection
Tax
ICMS
dc.subject.cnpq.fl_str_mv ECONOMIA
dc.description.abstract.por.fl_txt_mv The present work has as its principal aim to analyze the impact of the Tributary Substitution regime of the collection of ICMS in the industrial sector of CearÃ, through a case study in the footwear sector, whose collection of taxes has been realized since 2006 by the cited regime, through Decree No. 28326 of 25/07/06. The Tributary Substitution institute of the segment in analysis came to be used rather than normal regime, in view of its facility to control a larger number of companies, assigning to a responsible the collection of the entire commercialization chain. We used a information database from the Department of Finance of the State of Cearà (Sefaz- Ce) and we used the Differences in Differences methodology considering a control group - companies that remained in the normal regime of taxes collection; and a treatment group - companies that passed to the Tributary Substitution. After the analysis we perceive a positive impact of 24,38% of collection in the footwear industry, for the considered period from 2003 to 2009
O presente trabalho tem como escopo principal analisar o impacto do regime de SubstituiÃÃo TributÃria da arrecadaÃÃo de ICMS no setor industrial do CearÃ, atravÃs de um estudo de caso no setor calÃadista, cuja arrecadaÃÃo passou a ser realizada a partir de 2006 pelo citado regime, atravÃs do Decreto n 28.326, de 25/07/06. O instituto da SubstituiÃÃo TributÃria do segmento em anÃlise veio a ser utilizado ao invÃs do regime normal, tendo em vista a facilidade de controlar um maior nÃmero de empresas, atribuindo a um responsÃvel a arrecadaÃÃo de toda a cadeia de comercializaÃÃo. Utilizamos um Banco de Dados de informaÃÃes da Secretaria da Fazenda do Estado do Cearà (Sefaz-Ce) e usamos a metodologia DiferenÃas em DiferenÃas, considerando um grupo de controle â empresas que permaneceram no regime normal de cobranÃa; e um grupo de tratamento â empresas que passaram para o regime de substituiÃÃo tributÃria. Ao final da anÃlise chegamos à conclusÃo de que o regime de SubstituiÃÃo TributÃria contribuiu para um incremento de 24,38% na arrecadaÃÃo do setor industrial de calÃados, para o perÃodo considerado de 2003 a 2009.
description The present work has as its principal aim to analyze the impact of the Tributary Substitution regime of the collection of ICMS in the industrial sector of CearÃ, through a case study in the footwear sector, whose collection of taxes has been realized since 2006 by the cited regime, through Decree No. 28326 of 25/07/06. The Tributary Substitution institute of the segment in analysis came to be used rather than normal regime, in view of its facility to control a larger number of companies, assigning to a responsible the collection of the entire commercialization chain. We used a information database from the Department of Finance of the State of Cearà (Sefaz- Ce) and we used the Differences in Differences methodology considering a control group - companies that remained in the normal regime of taxes collection; and a treatment group - companies that passed to the Tributary Substitution. After the analysis we perceive a positive impact of 24,38% of collection in the footwear industry, for the considered period from 2003 to 2009
publishDate 2012
dc.date.issued.fl_str_mv 2012-02-27
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/masterThesis
status_str publishedVersion
format masterThesis
dc.identifier.uri.fl_str_mv http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=8418
url http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=8418
dc.language.iso.fl_str_mv por
language por
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade Federal do CearÃ
dc.publisher.program.fl_str_mv Programa de PÃs-GraduaÃÃo em Economia - CAEN
dc.publisher.initials.fl_str_mv UFC
dc.publisher.country.fl_str_mv BR
publisher.none.fl_str_mv Universidade Federal do CearÃ
dc.source.none.fl_str_mv reponame:Biblioteca Digital de Teses e Dissertações da UFC
instname:Universidade Federal do Ceará
instacron:UFC
reponame_str Biblioteca Digital de Teses e Dissertações da UFC
collection Biblioteca Digital de Teses e Dissertações da UFC
instname_str Universidade Federal do Ceará
instacron_str UFC
institution UFC
repository.name.fl_str_mv -
repository.mail.fl_str_mv mail@mail.com
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