Mortality business: estimating the effects of simple national the period 1997 to 2011 in the state of cearÃ
Autor(a) principal: | |
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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=9324 |
Resumo: | This study aims to investigate the long-term relationship between the exclusion of the board of trade companies of Cearà (JUCEC) and the exclusion of same in the Integrated Payment of Taxes and Contributions of Micro and Small Enterprises (SIMPLE). The study is conducted in the period 1997 to 2011 with monthly data obtained from the competent bodies (JUCEC and Ministry of Finance through the IRS). The econometric approach used was the cointegration test of Engle-Granger (EG). The results show that before starting the National SIMPLE which entered into force in July 2007, the relationship between variables was stable. Only after that period the relationship became ascendant indicating non-stationarity of both series. |
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Biblioteca Digital de Teses e Dissertações da UFC |
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info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisMortality business: estimating the effects of simple national the period 1997 to 2011 in the state of cearÃMortalidade empresarial: estimando os efeitos do simples nacional no perÃodo de 1997 a 2011 no Estado do CearÃ2012-06-22Marcelo de Castro Callado00070000035SÃrgio Aquino de Souza61337170330http://lattes.cnpq.br/0130061217305951Elano Ferreira Arruda00000000160http://lattes.cnpq.br/788671820281474506800319368 http://lattes.cnpq.br/0663415534233153Josà de Figueiredo BelÃmUniversidade Federal do CearÃPrograma de PÃs-GraduaÃÃo em Economia - CAENUFCBR Fracasso empresarial Sucesso Pequenas empresas MicroempresaSimples Nacional MicroenterpriseSimple National Small business Success Business failureCIENCIAS SOCIAIS APLICADASThis study aims to investigate the long-term relationship between the exclusion of the board of trade companies of Cearà (JUCEC) and the exclusion of same in the Integrated Payment of Taxes and Contributions of Micro and Small Enterprises (SIMPLE). The study is conducted in the period 1997 to 2011 with monthly data obtained from the competent bodies (JUCEC and Ministry of Finance through the IRS). The econometric approach used was the cointegration test of Engle-Granger (EG). The results show that before starting the National SIMPLE which entered into force in July 2007, the relationship between variables was stable. Only after that period the relationship became ascendant indicating non-stationarity of both series.O presente trabalho teve como objetivo investigar a relaÃÃo de longo prazo entre a exclusÃo de empresas na junta comercial do Cearà (JUCEC) e a inclusÃo da mesma no Sistema Integrado de Pagamento de Impostos e ContribuiÃÃes das Microempresas e Empresas de Pequeno Porte (SIMPLES). O estudo foi realizado no perÃodo de 1997 a 2011 com dados mensais obtidos junto aos ÃrgÃos competentes (JUCEC e MinistÃrio da Fazenda atravÃs da Receita Federal). A abordagem economÃtrica utilizada foi o teste de cointegraÃÃo de Engle- Granger (EG). Os resultados mostraram que antes de iniciar o SIMPLES Nacional que entrou em vigor em julho de 2007, a relaÃÃo entre as variÃveis era estÃvel. Somente apÃs tal perÃodo a relaÃÃo passou a ser ascendente indicando a nÃo estacionariedade de ambas as series.nÃo hÃhttp://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=9324application/pdfinfo:eu-repo/semantics/openAccessporreponame:Biblioteca Digital de Teses e Dissertações da UFCinstname:Universidade Federal do Cearáinstacron:UFC2019-01-21T11:22:26Zmail@mail.com - |
dc.title.en.fl_str_mv |
Mortality business: estimating the effects of simple national the period 1997 to 2011 in the state of cearà |
dc.title.alternative.pt.fl_str_mv |
Mortalidade empresarial: estimando os efeitos do simples nacional no perÃodo de 1997 a 2011 no Estado do Cearà |
title |
Mortality business: estimating the effects of simple national the period 1997 to 2011 in the state of cearà |
spellingShingle |
Mortality business: estimating the effects of simple national the period 1997 to 2011 in the state of cearà Josà de Figueiredo BelÃm Fracasso empresarial Sucesso Pequenas empresas Microempresa Simples Nacional Microenterprise Simple National Small business Success Business failure CIENCIAS SOCIAIS APLICADAS |
title_short |
Mortality business: estimating the effects of simple national the period 1997 to 2011 in the state of cearà |
title_full |
Mortality business: estimating the effects of simple national the period 1997 to 2011 in the state of cearà |
title_fullStr |
Mortality business: estimating the effects of simple national the period 1997 to 2011 in the state of cearà |
title_full_unstemmed |
Mortality business: estimating the effects of simple national the period 1997 to 2011 in the state of cearà |
title_sort |
Mortality business: estimating the effects of simple national the period 1997 to 2011 in the state of cearà |
author |
Josà de Figueiredo BelÃm |
author_facet |
Josà de Figueiredo BelÃm |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Marcelo de Castro Callado |
dc.contributor.advisor1ID.fl_str_mv |
00070000035 |
dc.contributor.referee1.fl_str_mv |
SÃrgio Aquino de Souza |
dc.contributor.referee1ID.fl_str_mv |
61337170330 |
dc.contributor.referee1Lattes.fl_str_mv |
http://lattes.cnpq.br/0130061217305951 |
dc.contributor.referee2.fl_str_mv |
Elano Ferreira Arruda |
dc.contributor.referee2ID.fl_str_mv |
00000000160 |
dc.contributor.referee2Lattes.fl_str_mv |
http://lattes.cnpq.br/7886718202814745 |
dc.contributor.authorID.fl_str_mv |
06800319368 |
dc.contributor.authorLattes.fl_str_mv |
http://lattes.cnpq.br/0663415534233153 |
dc.contributor.author.fl_str_mv |
Josà de Figueiredo BelÃm |
contributor_str_mv |
Marcelo de Castro Callado SÃrgio Aquino de Souza Elano Ferreira Arruda |
dc.subject.por.fl_str_mv |
Fracasso empresarial Sucesso Pequenas empresas Microempresa Simples Nacional |
topic |
Fracasso empresarial Sucesso Pequenas empresas Microempresa Simples Nacional Microenterprise Simple National Small business Success Business failure CIENCIAS SOCIAIS APLICADAS |
dc.subject.eng.fl_str_mv |
Microenterprise Simple National Small business Success Business failure |
dc.subject.cnpq.fl_str_mv |
CIENCIAS SOCIAIS APLICADAS |
dc.description.sponsorship.fl_txt_mv |
nÃo hà |
dc.description.abstract.por.fl_txt_mv |
This study aims to investigate the long-term relationship between the exclusion of the board of trade companies of Cearà (JUCEC) and the exclusion of same in the Integrated Payment of Taxes and Contributions of Micro and Small Enterprises (SIMPLE). The study is conducted in the period 1997 to 2011 with monthly data obtained from the competent bodies (JUCEC and Ministry of Finance through the IRS). The econometric approach used was the cointegration test of Engle-Granger (EG). The results show that before starting the National SIMPLE which entered into force in July 2007, the relationship between variables was stable. Only after that period the relationship became ascendant indicating non-stationarity of both series. O presente trabalho teve como objetivo investigar a relaÃÃo de longo prazo entre a exclusÃo de empresas na junta comercial do Cearà (JUCEC) e a inclusÃo da mesma no Sistema Integrado de Pagamento de Impostos e ContribuiÃÃes das Microempresas e Empresas de Pequeno Porte (SIMPLES). O estudo foi realizado no perÃodo de 1997 a 2011 com dados mensais obtidos junto aos ÃrgÃos competentes (JUCEC e MinistÃrio da Fazenda atravÃs da Receita Federal). A abordagem economÃtrica utilizada foi o teste de cointegraÃÃo de Engle- Granger (EG). Os resultados mostraram que antes de iniciar o SIMPLES Nacional que entrou em vigor em julho de 2007, a relaÃÃo entre as variÃveis era estÃvel. Somente apÃs tal perÃodo a relaÃÃo passou a ser ascendente indicando a nÃo estacionariedade de ambas as series. |
description |
This study aims to investigate the long-term relationship between the exclusion of the board of trade companies of Cearà (JUCEC) and the exclusion of same in the Integrated Payment of Taxes and Contributions of Micro and Small Enterprises (SIMPLE). The study is conducted in the period 1997 to 2011 with monthly data obtained from the competent bodies (JUCEC and Ministry of Finance through the IRS). The econometric approach used was the cointegration test of Engle-Granger (EG). The results show that before starting the National SIMPLE which entered into force in July 2007, the relationship between variables was stable. Only after that period the relationship became ascendant indicating non-stationarity of both series. |
publishDate |
2012 |
dc.date.issued.fl_str_mv |
2012-06-22 |
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=9324 |
url |
http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=9324 |
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 Cearà |
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 Cearà |
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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1643295170918088704 |