Research on the survival of beneficiaries of business tax incentives Cearà in the period 2005 to 2010

Detalhes bibliográficos
Autor(a) principal: Ricardo Santos Teixeira
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=7906
Resumo: The purpose of this study is to analyze the survival of companies located in the State of Ceara and beneficiary of tax incentive within the Industrial Development Fund, specifically within the Industrial Development Incentive Program. Such benefit was created in 1979 and is currently the main fundraising tool of the new companies or the expansion tool of the existing companies in the State.The statistical technique of survival analysis of the nonlinear KAPLAN-MEIER nonparametric method was used, comparing the results of the beneficiary companies with the results of the non-beneficiary companies within the Industrial Development Fund/Industrial Development Incentive Program. The study took into consideration the location, the economic activity developed, the percentage of benefit and the turnover of the companies.The results demonstrate that the survival of the beneficiary companies is clearly superior to that of the non-beneficiary companies regardless their location, economic activity or size. The study also points out that segments of activity in which even the beneficiary companies present low survival indicators shall be subject to a scrutinized analysis by policy makers in the development of the State.
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spelling info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisResearch on the survival of beneficiaries of business tax incentives Cearà in the period 2005 to 2010InvestigaÃÃo sobre a sobrevivÃncia das empresas beneficiÃrias de incentivos fiscais no Cearà no perÃodo de 2005 a 20102012-01-23MaurÃcio Benegas10510899796http://lattes.cnpq.br/6095762582986164FabrÃcio Carneiro Linhares45504849349http://lattes.cnpq.br/8577355400988841Ricardo Brito Soares00000000003http://lattes.cnpq.br/243908939033382274854711054Ricardo Santos TeixeiraUniversidade Federal do CearÃPrograma de PÃs-GraduaÃÃo em Economia - CAENUFCBRAnÃlise de SobrevivÃncia BenefÃcios Fiscais Fundo de Desenvolvimento Industrial â FDISurvival analyze tax incentive FDICIENCIAS SOCIAIS APLICADASThe purpose of this study is to analyze the survival of companies located in the State of Ceara and beneficiary of tax incentive within the Industrial Development Fund, specifically within the Industrial Development Incentive Program. Such benefit was created in 1979 and is currently the main fundraising tool of the new companies or the expansion tool of the existing companies in the State.The statistical technique of survival analysis of the nonlinear KAPLAN-MEIER nonparametric method was used, comparing the results of the beneficiary companies with the results of the non-beneficiary companies within the Industrial Development Fund/Industrial Development Incentive Program. The study took into consideration the location, the economic activity developed, the percentage of benefit and the turnover of the companies.The results demonstrate that the survival of the beneficiary companies is clearly superior to that of the non-beneficiary companies regardless their location, economic activity or size. The study also points out that segments of activity in which even the beneficiary companies present low survival indicators shall be subject to a scrutinized analysis by policy makers in the development of the State.O objetivo do presente estudo à analisar a sobrevivÃncia de empresas localizadas no Estado do Cearà e beneficiÃrias de incentivos fiscais no Ãmbito do Fundo de Desenvolvimento Industrial - FDI, especificamente no Programa de Incentivo ao Desenvolvimento Industrial - Provin. Este benefÃcio foi criado em 1979, permanecendo atà hoje como o principal instrumento de captaÃÃo de novas empresas ou ampliaÃÃo das jà existentes no Estado. Foi empregada a tÃcnica estatÃstica de anÃlise de sobrevivÃncia a partir de modelos nÃo-lineares, utilizando-se o estimador nÃo-paramÃtrico de KAPLAN-MEIER, comparando-se, sempre que possÃvel, os resultados das empresas beneficiÃrias com os resultados obtidos para empresas nÃo-beneficiÃrias do FDI/Provin. O estudo levou em conta a localizaÃÃo, a atividade desenvolvida, o percentual do benefÃcio e o nÃvel do faturamento das empresas.Os resultados demonstraram que a sobrevivÃncia das empresas beneficiÃrias à nitidamente superior ao das empresas nÃo-beneficiÃrias, independente de localizaÃÃo, setor de atividade ou tamanho da empresa. Chama atenÃÃo, entretanto, segmentos de atividade nas quais, mesmo as empresas beneficiÃrias, apresentam baixos Ãndices de sobrevivÃncia e que, portanto, devem ser objeto de anÃlise mais acurada por parte dos formuladores das polÃticas de desenvolvimento do Estado.nÃo hÃhttp://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=7906application/pdfinfo:eu-repo/semantics/openAccessporreponame:Biblioteca Digital de Teses e Dissertações da UFCinstname:Universidade Federal do Cearáinstacron:UFC2019-01-21T11:20:53Zmail@mail.com -
dc.title.en.fl_str_mv Research on the survival of beneficiaries of business tax incentives Cearà in the period 2005 to 2010
dc.title.alternative.pt.fl_str_mv InvestigaÃÃo sobre a sobrevivÃncia das empresas beneficiÃrias de incentivos fiscais no Cearà no perÃodo de 2005 a 2010
title Research on the survival of beneficiaries of business tax incentives Cearà in the period 2005 to 2010
spellingShingle Research on the survival of beneficiaries of business tax incentives Cearà in the period 2005 to 2010
Ricardo Santos Teixeira
AnÃlise de SobrevivÃncia
BenefÃcios Fiscais
Fundo de Desenvolvimento Industrial â FDI
Survival analyze
tax incentive
FDI
CIENCIAS SOCIAIS APLICADAS
title_short Research on the survival of beneficiaries of business tax incentives Cearà in the period 2005 to 2010
title_full Research on the survival of beneficiaries of business tax incentives Cearà in the period 2005 to 2010
title_fullStr Research on the survival of beneficiaries of business tax incentives Cearà in the period 2005 to 2010
title_full_unstemmed Research on the survival of beneficiaries of business tax incentives Cearà in the period 2005 to 2010
title_sort Research on the survival of beneficiaries of business tax incentives Cearà in the period 2005 to 2010
author Ricardo Santos Teixeira
author_facet Ricardo Santos Teixeira
author_role author
dc.contributor.advisor1.fl_str_mv MaurÃcio Benegas
dc.contributor.advisor1ID.fl_str_mv 10510899796
dc.contributor.advisor1Lattes.fl_str_mv http://lattes.cnpq.br/6095762582986164
dc.contributor.referee1.fl_str_mv FabrÃcio Carneiro Linhares
dc.contributor.referee1ID.fl_str_mv 45504849349
dc.contributor.referee1Lattes.fl_str_mv http://lattes.cnpq.br/8577355400988841
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 74854711054
dc.contributor.author.fl_str_mv Ricardo Santos Teixeira
contributor_str_mv MaurÃcio Benegas
FabrÃcio Carneiro Linhares
Ricardo Brito Soares
dc.subject.por.fl_str_mv AnÃlise de SobrevivÃncia
BenefÃcios Fiscais
Fundo de Desenvolvimento Industrial â FDI
topic AnÃlise de SobrevivÃncia
BenefÃcios Fiscais
Fundo de Desenvolvimento Industrial â FDI
Survival analyze
tax incentive
FDI
CIENCIAS SOCIAIS APLICADAS
dc.subject.eng.fl_str_mv Survival analyze
tax incentive
FDI
dc.subject.cnpq.fl_str_mv CIENCIAS SOCIAIS APLICADAS
dc.description.sponsorship.fl_txt_mv nÃo hÃ
dc.description.abstract.por.fl_txt_mv The purpose of this study is to analyze the survival of companies located in the State of Ceara and beneficiary of tax incentive within the Industrial Development Fund, specifically within the Industrial Development Incentive Program. Such benefit was created in 1979 and is currently the main fundraising tool of the new companies or the expansion tool of the existing companies in the State.The statistical technique of survival analysis of the nonlinear KAPLAN-MEIER nonparametric method was used, comparing the results of the beneficiary companies with the results of the non-beneficiary companies within the Industrial Development Fund/Industrial Development Incentive Program. The study took into consideration the location, the economic activity developed, the percentage of benefit and the turnover of the companies.The results demonstrate that the survival of the beneficiary companies is clearly superior to that of the non-beneficiary companies regardless their location, economic activity or size. The study also points out that segments of activity in which even the beneficiary companies present low survival indicators shall be subject to a scrutinized analysis by policy makers in the development of the State.
O objetivo do presente estudo à analisar a sobrevivÃncia de empresas localizadas no Estado do Cearà e beneficiÃrias de incentivos fiscais no Ãmbito do Fundo de Desenvolvimento Industrial - FDI, especificamente no Programa de Incentivo ao Desenvolvimento Industrial - Provin. Este benefÃcio foi criado em 1979, permanecendo atà hoje como o principal instrumento de captaÃÃo de novas empresas ou ampliaÃÃo das jà existentes no Estado. Foi empregada a tÃcnica estatÃstica de anÃlise de sobrevivÃncia a partir de modelos nÃo-lineares, utilizando-se o estimador nÃo-paramÃtrico de KAPLAN-MEIER, comparando-se, sempre que possÃvel, os resultados das empresas beneficiÃrias com os resultados obtidos para empresas nÃo-beneficiÃrias do FDI/Provin. O estudo levou em conta a localizaÃÃo, a atividade desenvolvida, o percentual do benefÃcio e o nÃvel do faturamento das empresas.Os resultados demonstraram que a sobrevivÃncia das empresas beneficiÃrias à nitidamente superior ao das empresas nÃo-beneficiÃrias, independente de localizaÃÃo, setor de atividade ou tamanho da empresa. Chama atenÃÃo, entretanto, segmentos de atividade nas quais, mesmo as empresas beneficiÃrias, apresentam baixos Ãndices de sobrevivÃncia e que, portanto, devem ser objeto de anÃlise mais acurada por parte dos formuladores das polÃticas de desenvolvimento do Estado.
description The purpose of this study is to analyze the survival of companies located in the State of Ceara and beneficiary of tax incentive within the Industrial Development Fund, specifically within the Industrial Development Incentive Program. Such benefit was created in 1979 and is currently the main fundraising tool of the new companies or the expansion tool of the existing companies in the State.The statistical technique of survival analysis of the nonlinear KAPLAN-MEIER nonparametric method was used, comparing the results of the beneficiary companies with the results of the non-beneficiary companies within the Industrial Development Fund/Industrial Development Incentive Program. The study took into consideration the location, the economic activity developed, the percentage of benefit and the turnover of the companies.The results demonstrate that the survival of the beneficiary companies is clearly superior to that of the non-beneficiary companies regardless their location, economic activity or size. The study also points out that segments of activity in which even the beneficiary companies present low survival indicators shall be subject to a scrutinized analysis by policy makers in the development of the State.
publishDate 2012
dc.date.issued.fl_str_mv 2012-01-23
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=7906
url http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=7906
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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