Analysis of transfer of value added tax - vaf in transfers to the icms municipalities in cearÃ
| Autor(a) principal: | |
|---|---|
| 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=10179 |
Resumo: | This study aims to analyze the transfer of the Value Added Tax (VAF) in the transfer of resources from ICMS to municipalities in Cearà stipulates as the Federal Constitution of 1988 and the Supplementary Law No. 63 of 1990. The research will include the period from 2003 to 2010 of all 184 municipalities of Cearà and used in data analysis, the econometric model for panel data. With this model, we sought to determine how the independent variables Bolsa Familia, FPM, GDP, Complementary Law No. 86/97 and CIDE influence the dependent variable (VAF). The results show that the explanatory variables in a positive impact in increasing the transfer of the VAF for the municipalities of CearÃ. The variable that was most significant was the Complementary Law No. 86/97, created with the intent to waive the collection of the tax ICMS products and services for export, so the VAF provides an increase in the transfer to the municipalities about 7.47% when there is an increase of its exports. |
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Biblioteca Digital de Teses e Dissertações da UFC |
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info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisAnalysis of transfer of value added tax - vaf in transfers to the icms municipalities in cearÃAnÃlise do repasse do valor adicionado fiscal â vaf nas transferÃncias do icms aos municÃpios cearenses2012-02-27Frederico Augusto Gomes de Alencar00000000075http://lattes.cnpq.br/1967092532301413Marcelo Lettieri Siqueira11921831855http://lattes.cnpq.br/7186597896230355Ricardo Brito Soares00000000003http://lattes.cnpq.br/243908939033382239909549387http://lattes.cnpq.br/1292025987892451Ãngelo Fernandes Moreno dos SantosUniversidade Federal do CearÃPrograma de PÃs-GraduaÃÃo em Economia - CAENUFCBRICMS Valor Adicionado Fiscal Modelo de dados em painel MunicÃpios cearensesVAT Value Added Tax Panel data model Cearà municipalitiesCIENCIAS SOCIAIS APLICADASThis study aims to analyze the transfer of the Value Added Tax (VAF) in the transfer of resources from ICMS to municipalities in Cearà stipulates as the Federal Constitution of 1988 and the Supplementary Law No. 63 of 1990. The research will include the period from 2003 to 2010 of all 184 municipalities of Cearà and used in data analysis, the econometric model for panel data. With this model, we sought to determine how the independent variables Bolsa Familia, FPM, GDP, Complementary Law No. 86/97 and CIDE influence the dependent variable (VAF). The results show that the explanatory variables in a positive impact in increasing the transfer of the VAF for the municipalities of CearÃ. The variable that was most significant was the Complementary Law No. 86/97, created with the intent to waive the collection of the tax ICMS products and services for export, so the VAF provides an increase in the transfer to the municipalities about 7.47% when there is an increase of its exports.Este estudo tem como objetivo analisar o repasse do Valor Adicionado Fiscal (VAF) na transferÃncia dos recursos do ICMS devido aos municÃpios cearenses conforme preceitua a ConstituiÃÃo Federal de 1988 e a Lei Complementar n 63 de 1990. A pesquisa compreenderà o perÃodo de 2003 a 2010 de todos os 184 municÃpios cearenses e utilizou-se, na anÃlise dos dados, o modelo economÃtrico de dados em painel. Com esse modelo, buscou-se verificar como as variÃveis independentes Bolsa FamÃlia, FPM, PIB, Lei Complementar n 86/97 e CIDE influenciam na variÃvel dependente (VAF). Os resultados demonstram que as variÃveis explicativas impactam de forma positiva no aumento do repasse do VAF para os municÃpios cearenses. A variÃvel que se apresentou mais significativa foi a Lei Complementar n 86/97, criada com o intuito de isentar da cobranÃa do tributo ICMS os produtos e serviÃos destinados à exportaÃÃo, portanto, o VAF proporciona um aumento no repasse para os municÃpios de cerca de 7,47% quando hà um aumento de suas exportaÃÃes.nÃo hÃhttp://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=10179application/pdfinfo:eu-repo/semantics/openAccessporreponame:Biblioteca Digital de Teses e Dissertações da UFCinstname:Universidade Federal do Cearáinstacron:UFC2019-01-21T11:23:10Zmail@mail.com - |
| dc.title.en.fl_str_mv |
Analysis of transfer of value added tax - vaf in transfers to the icms municipalities in cearà |
| dc.title.alternative.pt.fl_str_mv |
AnÃlise do repasse do valor adicionado fiscal â vaf nas transferÃncias do icms aos municÃpios cearenses |
| title |
Analysis of transfer of value added tax - vaf in transfers to the icms municipalities in cearà |
| spellingShingle |
Analysis of transfer of value added tax - vaf in transfers to the icms municipalities in cearà Ãngelo Fernandes Moreno dos Santos ICMS Valor Adicionado Fiscal Modelo de dados em painel MunicÃpios cearenses VAT Value Added Tax Panel data model Cearà municipalities CIENCIAS SOCIAIS APLICADAS |
| title_short |
Analysis of transfer of value added tax - vaf in transfers to the icms municipalities in cearà |
| title_full |
Analysis of transfer of value added tax - vaf in transfers to the icms municipalities in cearà |
| title_fullStr |
Analysis of transfer of value added tax - vaf in transfers to the icms municipalities in cearà |
| title_full_unstemmed |
Analysis of transfer of value added tax - vaf in transfers to the icms municipalities in cearà |
| title_sort |
Analysis of transfer of value added tax - vaf in transfers to the icms municipalities in cearà |
| author |
Ãngelo Fernandes Moreno dos Santos |
| author_facet |
Ãngelo Fernandes Moreno dos Santos |
| 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 |
39909549387 |
| dc.contributor.authorLattes.fl_str_mv |
http://lattes.cnpq.br/1292025987892451 |
| dc.contributor.author.fl_str_mv |
Ãngelo Fernandes Moreno dos Santos |
| contributor_str_mv |
Frederico Augusto Gomes de Alencar Marcelo Lettieri Siqueira Ricardo Brito Soares |
| dc.subject.por.fl_str_mv |
ICMS Valor Adicionado Fiscal Modelo de dados em painel MunicÃpios cearenses |
| topic |
ICMS Valor Adicionado Fiscal Modelo de dados em painel MunicÃpios cearenses VAT Value Added Tax Panel data model Cearà municipalities CIENCIAS SOCIAIS APLICADAS |
| dc.subject.eng.fl_str_mv |
VAT Value Added Tax Panel data model Cearà municipalities |
| 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 analyze the transfer of the Value Added Tax (VAF) in the transfer of resources from ICMS to municipalities in Cearà stipulates as the Federal Constitution of 1988 and the Supplementary Law No. 63 of 1990. The research will include the period from 2003 to 2010 of all 184 municipalities of Cearà and used in data analysis, the econometric model for panel data. With this model, we sought to determine how the independent variables Bolsa Familia, FPM, GDP, Complementary Law No. 86/97 and CIDE influence the dependent variable (VAF). The results show that the explanatory variables in a positive impact in increasing the transfer of the VAF for the municipalities of CearÃ. The variable that was most significant was the Complementary Law No. 86/97, created with the intent to waive the collection of the tax ICMS products and services for export, so the VAF provides an increase in the transfer to the municipalities about 7.47% when there is an increase of its exports. Este estudo tem como objetivo analisar o repasse do Valor Adicionado Fiscal (VAF) na transferÃncia dos recursos do ICMS devido aos municÃpios cearenses conforme preceitua a ConstituiÃÃo Federal de 1988 e a Lei Complementar n 63 de 1990. A pesquisa compreenderà o perÃodo de 2003 a 2010 de todos os 184 municÃpios cearenses e utilizou-se, na anÃlise dos dados, o modelo economÃtrico de dados em painel. Com esse modelo, buscou-se verificar como as variÃveis independentes Bolsa FamÃlia, FPM, PIB, Lei Complementar n 86/97 e CIDE influenciam na variÃvel dependente (VAF). Os resultados demonstram que as variÃveis explicativas impactam de forma positiva no aumento do repasse do VAF para os municÃpios cearenses. A variÃvel que se apresentou mais significativa foi a Lei Complementar n 86/97, criada com o intuito de isentar da cobranÃa do tributo ICMS os produtos e serviÃos destinados à exportaÃÃo, portanto, o VAF proporciona um aumento no repasse para os municÃpios de cerca de 7,47% quando hà um aumento de suas exportaÃÃes. |
| description |
This study aims to analyze the transfer of the Value Added Tax (VAF) in the transfer of resources from ICMS to municipalities in Cearà stipulates as the Federal Constitution of 1988 and the Supplementary Law No. 63 of 1990. The research will include the period from 2003 to 2010 of all 184 municipalities of Cearà and used in data analysis, the econometric model for panel data. With this model, we sought to determine how the independent variables Bolsa Familia, FPM, GDP, Complementary Law No. 86/97 and CIDE influence the dependent variable (VAF). The results show that the explanatory variables in a positive impact in increasing the transfer of the VAF for the municipalities of CearÃ. The variable that was most significant was the Complementary Law No. 86/97, created with the intent to waive the collection of the tax ICMS products and services for export, so the VAF provides an increase in the transfer to the municipalities about 7.47% when there is an increase of its exports. |
| 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 |
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publishedVersion |
| format |
masterThesis |
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http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=10179 |
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http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=10179 |
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por |
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por |
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info:eu-repo/semantics/openAccess |
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openAccess |
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application/pdf |
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Universidade Federal do Cearà |
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Programa de PÃs-GraduaÃÃo em Economia - CAEN |
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UFC |
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BR |
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Universidade Federal do Cearà |
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reponame:Biblioteca Digital de Teses e Dissertações da UFC instname:Universidade Federal do Ceará instacron:UFC |
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Biblioteca Digital de Teses e Dissertações da UFC |
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Biblioteca Digital de Teses e Dissertações da UFC |
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Universidade Federal do Ceará |
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UFC |
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UFC |
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mail@mail.com |
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1643295174928891904 |