EFFECTS OF THE ADOPTION OF THE RULES OF THE ICMS TAX SUBSTITUTION IN CHAIN VALLEY OF THE VINEYARDS WINERY

Detalhes bibliográficos
Autor(a) principal: Dornelles, Matheus Tumelero
Data de Publicação: 2015
Outros Autores: Kronbauer, Clóvis Antônio, Peruchena Thomaz, João Luis, Júnior, Antônio Carlos Brunozi
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Ambiente Contábil
Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/6252
Resumo: The wine industry is a chain of significant importance to the economy of Serra Gaucha by engaging a network of organizations and individuals, and generate jobs and exports in the region. Like every Brazilian economic sector, the segment has specific tax characteristics and knowing them provide training to understand the costs and product prices. Given this context, objectively, this study examined the effects on prices of the Chain Valley of the Vineyards Winery due to the adoption of the tax substitution of ICMS for the period 2007 to 2012. For both methodologically in the sample of 25 companies analyzed the Cabernet Sauvignon, Chardonnay and Merlot. Quantitatively, we used a multiple linear regression with Data Fixed Effects Panel, where with the dummy (ST) was sought to relate their effects on product prices. The results of the statistical model showed a positive relationship between the tax substitution variable with the dependent variable price. Therefore, it was concluded, from the results presented in statistical methods, the tax substitution effects caused the prices of the wine chain and can thus impact the demand for products in the market and consequently the competitiveness of the sector.Keywords: Taxation; ICMS - Tax Substitution; Chain Winery.
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spelling EFFECTS OF THE ADOPTION OF THE RULES OF THE ICMS TAX SUBSTITUTION IN CHAIN VALLEY OF THE VINEYARDS WINERYEFECTOS DE LA ADOPCIÓN DE LAS NORMAS DEL IMPUESTO ICMS SUSTITUCIÓN EM LA CADENA VITIVINÍCOLA DEL VALLE DE LOS VIÑEDOSEFEITOS DA ADOÇÃO DO REGIME DE SUBSTITUIÇÃO TRIBUTÁRIA DO ICMS NA CADEIA VINÍCOLA DO VALE DOS VINHEDOSThe wine industry is a chain of significant importance to the economy of Serra Gaucha by engaging a network of organizations and individuals, and generate jobs and exports in the region. Like every Brazilian economic sector, the segment has specific tax characteristics and knowing them provide training to understand the costs and product prices. Given this context, objectively, this study examined the effects on prices of the Chain Valley of the Vineyards Winery due to the adoption of the tax substitution of ICMS for the period 2007 to 2012. For both methodologically in the sample of 25 companies analyzed the Cabernet Sauvignon, Chardonnay and Merlot. Quantitatively, we used a multiple linear regression with Data Fixed Effects Panel, where with the dummy (ST) was sought to relate their effects on product prices. The results of the statistical model showed a positive relationship between the tax substitution variable with the dependent variable price. Therefore, it was concluded, from the results presented in statistical methods, the tax substitution effects caused the prices of the wine chain and can thus impact the demand for products in the market and consequently the competitiveness of the sector.Keywords: Taxation; ICMS - Tax Substitution; Chain Winery.La industria del vino es una cadena de significativa importancia para la economía de la Serra Gaucha mediante la participación de una red de organizaciones e individuos, y generar puestos de trabajo y las exportaciones de la región. Al igual que todos los sectores económicos de Brasil, el segmento tiene características fiscales específicos y sabiendo ellos ofrecen formación para entender los costos y precios de los productos. Teniendo en cuenta este contexto, objetivamente, este estudio examinó los efectos sobre los precios de la cadena Vitivinícola de Valle de los Viñedos debido a la adopción de la sustitución del impuesto de ICMS para el período 2007 a 2012. Por tanto metodológicamente en la muestra de 25 empresas analizaron el Cabernet Sauvignon, Chardonnay y Merlot. Cuantitativamente, se utilizó una regresión lineal múltiple con Efectos de datos panel fijo, donde con el maniquí (ST) se trató de relacionar sus efectos sobre los precios de productos. Los resultados del modelo estadístico mostró una relación positiva entre la variable de sustitución de impuestos con el precio variable dependiente. Por lo tanto, se llegó a la conclusión, a partir de los resultados presentados en los métodos estadísticos, los efectos de sustitución impuesto hizo que los precios de la cadena de vino y por lo tanto pueden afectar la demanda de productos en el mercado y por lo tanto la competitividad del sector.Palabras clave: Fiscalidad; ICMS - Sustitución Tributaria; Cadena Vitivinícola.O setor vinícola é uma cadeia de significativa relevância para a economia da Serra Gaúcha por envolver toda uma rede de organizações e indivíduos e, gerar empregos e exportações na região. Como todo setor econômico brasileiro, o segmento possui características tributárias específicas e, conhecê-las propiciam entender a formação dos custos e dos preços dos produtos. Diante desse contexto, objetivamente, o presente estudo analisou os efeitos nos preços praticados pela Cadeia Vinícola do Vale dos Vinhedos em função da adoção do regime de substituição tributária do ICMS no período de 2007 a 2012. Para tanto, metodologicamente na amostra de 25 empresas analisaram-se os vinhos Cabernet Sauvignon, Chardonnay e Merlot. Quantitativamente, utilizou-se a regressão linear múltipla com Dados em Painel de Efeitos Fixos, onde com a dummy (ST) se buscava relacionar seus efeitos com os preços dos produtos. Os resultados do modelo estatístico indicaram relação positiva da variável substituição tributária com a variável dependente preço. Diante disso, concluiu-se, pelos resultados apresentados nos métodos estatísticos, que o regime de substituição tributária ocasionou efeitos nos preços praticados pela cadeia vinícola, podendo, deste modo, impactar a demanda dos produtos no mercado e, por consequência, a competitividade do setor.Palavras-chave: Tributação; ICMS - Substituição Tributária; Cadeia Vinícola.Portal de Periódicos Eletrônicos da UFRN2015-06-04info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.ufrn.br/ambiente/article/view/6252REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 7 No. 2 (2015): Jul./Dez.; 135-152REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 7 Núm. 2 (2015): Jul./Dez.; 135-152REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 7 n. 2 (2015): Jul./Dez.; 135-1522176-9036reponame:Revista Ambiente Contábilinstname:Universidade Federal do Rio Grande do Norte (UFRN)instacron:UFRNporhttps://periodicos.ufrn.br/ambiente/article/view/6252/5404Copyright (c) 2016 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036info:eu-repo/semantics/openAccessDornelles, Matheus TumeleroKronbauer, Clóvis AntônioPeruchena Thomaz, João LuisJúnior, Antônio Carlos Brunozi2019-10-09T22:32:44Zoai:periodicos.ufrn.br:article/6252Revistahttps://periodicos.ufrn.br/ambientePUBhttps://periodicos.ufrn.br/ambiente/oai||prof.mauriciocsilva@gmail.com2176-90362176-9036opendoar:2019-10-09T22:32:44Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)false
dc.title.none.fl_str_mv EFFECTS OF THE ADOPTION OF THE RULES OF THE ICMS TAX SUBSTITUTION IN CHAIN VALLEY OF THE VINEYARDS WINERY
EFECTOS DE LA ADOPCIÓN DE LAS NORMAS DEL IMPUESTO ICMS SUSTITUCIÓN EM LA CADENA VITIVINÍCOLA DEL VALLE DE LOS VIÑEDOS
EFEITOS DA ADOÇÃO DO REGIME DE SUBSTITUIÇÃO TRIBUTÁRIA DO ICMS NA CADEIA VINÍCOLA DO VALE DOS VINHEDOS
title EFFECTS OF THE ADOPTION OF THE RULES OF THE ICMS TAX SUBSTITUTION IN CHAIN VALLEY OF THE VINEYARDS WINERY
spellingShingle EFFECTS OF THE ADOPTION OF THE RULES OF THE ICMS TAX SUBSTITUTION IN CHAIN VALLEY OF THE VINEYARDS WINERY
Dornelles, Matheus Tumelero
title_short EFFECTS OF THE ADOPTION OF THE RULES OF THE ICMS TAX SUBSTITUTION IN CHAIN VALLEY OF THE VINEYARDS WINERY
title_full EFFECTS OF THE ADOPTION OF THE RULES OF THE ICMS TAX SUBSTITUTION IN CHAIN VALLEY OF THE VINEYARDS WINERY
title_fullStr EFFECTS OF THE ADOPTION OF THE RULES OF THE ICMS TAX SUBSTITUTION IN CHAIN VALLEY OF THE VINEYARDS WINERY
title_full_unstemmed EFFECTS OF THE ADOPTION OF THE RULES OF THE ICMS TAX SUBSTITUTION IN CHAIN VALLEY OF THE VINEYARDS WINERY
title_sort EFFECTS OF THE ADOPTION OF THE RULES OF THE ICMS TAX SUBSTITUTION IN CHAIN VALLEY OF THE VINEYARDS WINERY
author Dornelles, Matheus Tumelero
author_facet Dornelles, Matheus Tumelero
Kronbauer, Clóvis Antônio
Peruchena Thomaz, João Luis
Júnior, Antônio Carlos Brunozi
author_role author
author2 Kronbauer, Clóvis Antônio
Peruchena Thomaz, João Luis
Júnior, Antônio Carlos Brunozi
author2_role author
author
author
dc.contributor.author.fl_str_mv Dornelles, Matheus Tumelero
Kronbauer, Clóvis Antônio
Peruchena Thomaz, João Luis
Júnior, Antônio Carlos Brunozi
description The wine industry is a chain of significant importance to the economy of Serra Gaucha by engaging a network of organizations and individuals, and generate jobs and exports in the region. Like every Brazilian economic sector, the segment has specific tax characteristics and knowing them provide training to understand the costs and product prices. Given this context, objectively, this study examined the effects on prices of the Chain Valley of the Vineyards Winery due to the adoption of the tax substitution of ICMS for the period 2007 to 2012. For both methodologically in the sample of 25 companies analyzed the Cabernet Sauvignon, Chardonnay and Merlot. Quantitatively, we used a multiple linear regression with Data Fixed Effects Panel, where with the dummy (ST) was sought to relate their effects on product prices. The results of the statistical model showed a positive relationship between the tax substitution variable with the dependent variable price. Therefore, it was concluded, from the results presented in statistical methods, the tax substitution effects caused the prices of the wine chain and can thus impact the demand for products in the market and consequently the competitiveness of the sector.Keywords: Taxation; ICMS - Tax Substitution; Chain Winery.
publishDate 2015
dc.date.none.fl_str_mv 2015-06-04
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://periodicos.ufrn.br/ambiente/article/view/6252
url https://periodicos.ufrn.br/ambiente/article/view/6252
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://periodicos.ufrn.br/ambiente/article/view/6252/5404
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 Portal de Periódicos Eletrônicos da UFRN
publisher.none.fl_str_mv Portal de Periódicos Eletrônicos da UFRN
dc.source.none.fl_str_mv REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 7 No. 2 (2015): Jul./Dez.; 135-152
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 7 Núm. 2 (2015): Jul./Dez.; 135-152
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 7 n. 2 (2015): Jul./Dez.; 135-152
2176-9036
reponame:Revista Ambiente Contábil
instname:Universidade Federal do Rio Grande do Norte (UFRN)
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reponame_str Revista Ambiente Contábil
collection Revista Ambiente Contábil
repository.name.fl_str_mv Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)
repository.mail.fl_str_mv ||prof.mauriciocsilva@gmail.com
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