Tax on services in Brazilian Municipalities: an analysis of the experience of ISS

Detalhes bibliográficos
Autor(a) principal: Monteiro Matos, Márcia
Data de Publicação: 2022
Outros Autores: da Cruz Lima, Ana Carolina, Moulin Simões Penalva Santos, Angela
Tipo de documento: Artigo
Idioma: por
Título da fonte: Economia Ensaios
Texto Completo: https://seer.ufu.br/index.php/revistaeconomiaensaios/article/view/60716
Resumo: The aim of the paper is to analyze the main determinants of Tax on Services (ISS, in portuguese) collection and their relationship with the degree of municipal dependence on intergovernmental transfers. Data provided by STN-FINBRA and IBGE are used to estimate a panel data model for Brazilian municipalities in the period 2005-2015. The results show a positive relationship between Tax on Services (ISS) collection and local dynamism, and a negative relationship between Tax on Services (ISS) collection and indicators of relative importance of intergovernmental transfers for the composition of current municipal revenues. 
id UFU-9_0cf492a9fc16ee6916a1fc9a92c261d4
oai_identifier_str oai:ojs.www.seer.ufu.br:article/60716
network_acronym_str UFU-9
network_name_str Economia Ensaios
repository_id_str
spelling Tax on services in Brazilian Municipalities: an analysis of the experience of ISSTributação sobre os serviços no Brasil: uma análise da experiência do ISSImposto sobre ServiçosSetor de ServiçosMunicípios brasileirosTax on ServicesServicesBrazilian municipalitiesThe aim of the paper is to analyze the main determinants of Tax on Services (ISS, in portuguese) collection and their relationship with the degree of municipal dependence on intergovernmental transfers. Data provided by STN-FINBRA and IBGE are used to estimate a panel data model for Brazilian municipalities in the period 2005-2015. The results show a positive relationship between Tax on Services (ISS) collection and local dynamism, and a negative relationship between Tax on Services (ISS) collection and indicators of relative importance of intergovernmental transfers for the composition of current municipal revenues. O objetivo do artigo é identificar os determinantes da arrecadação do ISS e sua relação com grau de dependência municipal das transferências intergovernamentais. São utilizados dados fornecidos pela STN-FINBRA e pelo IBGE para estimar modelos de dados em painel para os municípios brasileiros entre 2005-2015. Os resultados evidenciam uma relação positiva entre arrecadação do ISS e dinamismo local e uma relação negativa entre a arrecadação do ISS e os indicadores de importância relativa das transferências intergovernamentais para a composição das receitas correntes dos municípios.EDUFU2022-11-11info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://seer.ufu.br/index.php/revistaeconomiaensaios/article/view/6071610.14393/REE-v37n2a2022-60716Revista Economia Ensaios; Vol. 37 No. 2 (2022)Revista Economia Ensaios; v. 37 n. 2 (2022)1983-19940102-2482reponame:Economia Ensaiosinstname:Universidade Federal de Uberlândia (UFU)instacron:UFUporhttps://seer.ufu.br/index.php/revistaeconomiaensaios/article/view/60716/34819Copyright (c) 2022 Revista Economia Ensaiosinfo:eu-repo/semantics/openAccessMonteiro Matos, Márciada Cruz Lima, Ana CarolinaMoulin Simões Penalva Santos, Angela2022-12-01T19:31:24Zoai:ojs.www.seer.ufu.br:article/60716Revistahttps://seer.ufu.br/index.php/revistaeconomiaensaiosPUBhttps://seer.ufu.br/index.php/revistaeconomiaensaios/oai||ecoensaios@ufu.br|| ecoensaios@ufu.br1983-19940102-2482opendoar:2022-12-01T19:31:24Economia Ensaios - Universidade Federal de Uberlândia (UFU)false
dc.title.none.fl_str_mv Tax on services in Brazilian Municipalities: an analysis of the experience of ISS
Tributação sobre os serviços no Brasil: uma análise da experiência do ISS
title Tax on services in Brazilian Municipalities: an analysis of the experience of ISS
spellingShingle Tax on services in Brazilian Municipalities: an analysis of the experience of ISS
Monteiro Matos, Márcia
Imposto sobre Serviços
Setor de Serviços
Municípios brasileiros
Tax on Services
Services
Brazilian municipalities
title_short Tax on services in Brazilian Municipalities: an analysis of the experience of ISS
title_full Tax on services in Brazilian Municipalities: an analysis of the experience of ISS
title_fullStr Tax on services in Brazilian Municipalities: an analysis of the experience of ISS
title_full_unstemmed Tax on services in Brazilian Municipalities: an analysis of the experience of ISS
title_sort Tax on services in Brazilian Municipalities: an analysis of the experience of ISS
author Monteiro Matos, Márcia
author_facet Monteiro Matos, Márcia
da Cruz Lima, Ana Carolina
Moulin Simões Penalva Santos, Angela
author_role author
author2 da Cruz Lima, Ana Carolina
Moulin Simões Penalva Santos, Angela
author2_role author
author
dc.contributor.author.fl_str_mv Monteiro Matos, Márcia
da Cruz Lima, Ana Carolina
Moulin Simões Penalva Santos, Angela
dc.subject.por.fl_str_mv Imposto sobre Serviços
Setor de Serviços
Municípios brasileiros
Tax on Services
Services
Brazilian municipalities
topic Imposto sobre Serviços
Setor de Serviços
Municípios brasileiros
Tax on Services
Services
Brazilian municipalities
description The aim of the paper is to analyze the main determinants of Tax on Services (ISS, in portuguese) collection and their relationship with the degree of municipal dependence on intergovernmental transfers. Data provided by STN-FINBRA and IBGE are used to estimate a panel data model for Brazilian municipalities in the period 2005-2015. The results show a positive relationship between Tax on Services (ISS) collection and local dynamism, and a negative relationship between Tax on Services (ISS) collection and indicators of relative importance of intergovernmental transfers for the composition of current municipal revenues. 
publishDate 2022
dc.date.none.fl_str_mv 2022-11-11
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://seer.ufu.br/index.php/revistaeconomiaensaios/article/view/60716
10.14393/REE-v37n2a2022-60716
url https://seer.ufu.br/index.php/revistaeconomiaensaios/article/view/60716
identifier_str_mv 10.14393/REE-v37n2a2022-60716
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://seer.ufu.br/index.php/revistaeconomiaensaios/article/view/60716/34819
dc.rights.driver.fl_str_mv Copyright (c) 2022 Revista Economia Ensaios
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2022 Revista Economia Ensaios
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv EDUFU
publisher.none.fl_str_mv EDUFU
dc.source.none.fl_str_mv Revista Economia Ensaios; Vol. 37 No. 2 (2022)
Revista Economia Ensaios; v. 37 n. 2 (2022)
1983-1994
0102-2482
reponame:Economia Ensaios
instname:Universidade Federal de Uberlândia (UFU)
instacron:UFU
instname_str Universidade Federal de Uberlândia (UFU)
instacron_str UFU
institution UFU
reponame_str Economia Ensaios
collection Economia Ensaios
repository.name.fl_str_mv Economia Ensaios - Universidade Federal de Uberlândia (UFU)
repository.mail.fl_str_mv ||ecoensaios@ufu.br|| ecoensaios@ufu.br
_version_ 1799944251758346240

Registros relacionados