Políticas tributárias do ICMS para a cadeia agroindustrial do leite em Minas Gerais
Autor(a) principal: | |
---|---|
Data de Publicação: | 2010 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | LOCUS Repositório Institucional da UFV |
Texto Completo: | http://locus.ufv.br/handle/123456789/1941 |
Resumo: | The Milk Agroindustry chain is highly important in the national economy. The development of this chain occurs in different States with prominence for Minas Gerais, that shows 28.4% of the milky sector production. Considering that this state is the largest producer of milk in the country and the taxation on economical activity accounts for a significant portion of its tax collection, as depending on the taxable incidence policies of the ICMS, it is possible to occur a significant representativeness in the factors composing the costs of the products, as interfering into relationships and structures of the market, therefore affecting the socioeconomic indicators of the regional units. This exploratory study was carried out to verify the occurrence of relationship between the ICMS tax incidence on those several segments composing the agroindustry chain of the milk in Minas Gerais State as well as its impact on the socioeconomic indicators in the state. With the construction of an analytical model of costs, it was possible to verify the incidence of ICMS on the milk chain segments. A financial earning up to 9.90% were observed, as depending on the level of the daily milk production in rural properties, besides the gains in industry. To verify the occurrence of this relationship between the ICMS taxation policies in the milk chain and the socioeconomic development in Minas Gerais State, the factorial analysis was used. From two formed factors formed from the PIB variables of the sectorial activities, VAF, IDH, IMRS and Firjan Index (Social and Economical Indicators), the multiple linear regression was applied in order to verify this possible relationship. In addition, the conjunctional variables of the milk such as the milk production, milk establishments and job numbers were observed. As main contributions, when the ICMS taxation policies of the milky segment are used according to the benefits granted by legislation, it was verified they can allow for improvements in the economical indicators of the counties in Minas Gerais, from the proxy (CNAE Fiscal sobre Receitas Tributárias do ICMS) considered in this study. In compensation, no relationship in strengthening of the social indicators were verified. However, elements such as jobs and dairy industries establishments installed in Minas Gerais counties could be related with significant social gains for population. |
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Brunozi Júnior, Antônio Carloshttp://lattes.cnpq.br/0222405169890569Ferreira, Marco Aurélio Marqueshttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4760230Y0Gomes, Adriano Provezanohttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4798666H9Abrantes, Luiz Antôniohttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4762361A7Reis, Brício dos Santoshttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4761466Z0Dias, Roberto Serpahttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4798512T42015-03-26T12:56:51Z2011-06-072015-03-26T12:56:51Z2010-05-10BRUNOZI JÚNIOR, Antônio Carlos. The ICMS taxation policies for the agroindustry chain of the milk in the state of Minas Gerais. 2010. 106 f. Dissertação (Mestrado em Administração Pública) - Universidade Federal de Viçosa, Viçosa, 2010.http://locus.ufv.br/handle/123456789/1941The Milk Agroindustry chain is highly important in the national economy. The development of this chain occurs in different States with prominence for Minas Gerais, that shows 28.4% of the milky sector production. Considering that this state is the largest producer of milk in the country and the taxation on economical activity accounts for a significant portion of its tax collection, as depending on the taxable incidence policies of the ICMS, it is possible to occur a significant representativeness in the factors composing the costs of the products, as interfering into relationships and structures of the market, therefore affecting the socioeconomic indicators of the regional units. This exploratory study was carried out to verify the occurrence of relationship between the ICMS tax incidence on those several segments composing the agroindustry chain of the milk in Minas Gerais State as well as its impact on the socioeconomic indicators in the state. With the construction of an analytical model of costs, it was possible to verify the incidence of ICMS on the milk chain segments. A financial earning up to 9.90% were observed, as depending on the level of the daily milk production in rural properties, besides the gains in industry. To verify the occurrence of this relationship between the ICMS taxation policies in the milk chain and the socioeconomic development in Minas Gerais State, the factorial analysis was used. From two formed factors formed from the PIB variables of the sectorial activities, VAF, IDH, IMRS and Firjan Index (Social and Economical Indicators), the multiple linear regression was applied in order to verify this possible relationship. In addition, the conjunctional variables of the milk such as the milk production, milk establishments and job numbers were observed. As main contributions, when the ICMS taxation policies of the milky segment are used according to the benefits granted by legislation, it was verified they can allow for improvements in the economical indicators of the counties in Minas Gerais, from the proxy (CNAE Fiscal sobre Receitas Tributárias do ICMS) considered in this study. In compensation, no relationship in strengthening of the social indicators were verified. However, elements such as jobs and dairy industries establishments installed in Minas Gerais counties could be related with significant social gains for population.A Cadeia Agroindustrial do Leite é de grande importância na economia nacional. O desenvolvimento desta cadeia ocorre em distintos Estados, com destaque para o de Minas Gerais, que detém 28,4% da produção do setor lácteo. Considerando que este Estado é o maior produtor de leite do país e que a tributação sobre a atividade econômica responde por parcela significativa de sua arrecadação, dependendo das políticas de incidência tributárias do ICMS poderá haver representatividade significativa nos fatores de composição dos custos dos produtos, e interferir nas relações e estruturas do mercado e, consequentemente, afetar os indicadores socioeconômicos das unidades regionais. Este estudo de caráter exploratório foi conduzido com o propósito de verificar se existe uma relação entre a incidência tributária do ICMS nos diversos segmentos que compõem a cadeia agroindustrial do leite em Minas Gerais, bem como seu impacto nos indicadores socioeconômicos em Minas Gerais. Com a construção de um modelo analítico de custos, apurou-se a incidência do ICMS nos segmentos da cadeia leiteira. Observou-se um ganho financeiro de até 9,90%, dependendo do nível de produção diária de leite nas propriedades rurais, além do ganho proporcionado na indústria. Para verificar a ocorrência desta relação entre políticas tributárias do ICMS na Cadeia de Leite e o desenvolvimento socioeconômico em Minas Gerais, utilizou-se a análise fatorial. A partir de dois fatores formados das variáveis PIB das atividades setoriais, VAF, IDH, IMRS e Índice Firjan (Indicadores Sociais e Econômicos), aplicou-se a regressão linear múltipla a fim de verificar essa possível relação. Além disso, foram observadas variáveis conjunturais do leite como a produção de leite, estabelecimentos de leite e número de empregos. Como principais contribuições verificou-se que as políticas tributárias do ICMS do segmento leiteiro, quando utilizadas de acordo com os benefícios concedidos pela legislação podem permitir melhorias nos indicadores econômicos dos municípios mineiros, a partir da proxy (CNAE Fiscal sobre Receitas Tributárias do ICMS) considerada no estudo. Em contrapartida, nas políticas tributárias do ICMS da cadeia leiteira não se constatou nenhuma relação no fortalecimento dos indicadores sociais. Entretanto, elementos como empregos e estabelecimentos de indústrias laticinistas instaladas nos municípios de Minas Gerais poderiam estar relacionados a significativos ganhos sociais para a população.application/pdfporUniversidade Federal de ViçosaMestrado em AdministraçãoUFVBRAdministração PúblicaCadeia do leitePolíticas tributárias do ICMSIndicadores socioeconômicosMilk chainICMS taxation policiesSocioeconomic indicatorsCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICAPolíticas tributárias do ICMS para a cadeia agroindustrial do leite em Minas GeraisThe ICMS taxation policies for the agroindustry chain of the milk in the state of Minas Geraisinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisinfo:eu-repo/semantics/openAccessreponame:LOCUS Repositório Institucional da UFVinstname:Universidade Federal de Viçosa (UFV)instacron:UFVORIGINALtexto completo.pdfapplication/pdf1632467https://locus.ufv.br//bitstream/123456789/1941/1/texto%20completo.pdf4fc360d3e5f172346176f2f154836c8bMD51TEXTtexto completo.pdf.txttexto completo.pdf.txtExtracted texttext/plain238801https://locus.ufv.br//bitstream/123456789/1941/2/texto%20completo.pdf.txte526ee2573ed0ffb7060a5b6d03ee79aMD52THUMBNAILtexto completo.pdf.jpgtexto completo.pdf.jpgIM Thumbnailimage/jpeg3637https://locus.ufv.br//bitstream/123456789/1941/3/texto%20completo.pdf.jpg1afe2d985c006c2663c0c6deb9f9db06MD53123456789/19412016-04-07 23:17:11.189oai:locus.ufv.br:123456789/1941Repositório InstitucionalPUBhttps://www.locus.ufv.br/oai/requestfabiojreis@ufv.bropendoar:21452016-04-08T02:17:11LOCUS Repositório Institucional da UFV - Universidade Federal de Viçosa (UFV)false |
dc.title.por.fl_str_mv |
Políticas tributárias do ICMS para a cadeia agroindustrial do leite em Minas Gerais |
dc.title.alternative.eng.fl_str_mv |
The ICMS taxation policies for the agroindustry chain of the milk in the state of Minas Gerais |
title |
Políticas tributárias do ICMS para a cadeia agroindustrial do leite em Minas Gerais |
spellingShingle |
Políticas tributárias do ICMS para a cadeia agroindustrial do leite em Minas Gerais Brunozi Júnior, Antônio Carlos Cadeia do leite Políticas tributárias do ICMS Indicadores socioeconômicos Milk chain ICMS taxation policies Socioeconomic indicators CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICA |
title_short |
Políticas tributárias do ICMS para a cadeia agroindustrial do leite em Minas Gerais |
title_full |
Políticas tributárias do ICMS para a cadeia agroindustrial do leite em Minas Gerais |
title_fullStr |
Políticas tributárias do ICMS para a cadeia agroindustrial do leite em Minas Gerais |
title_full_unstemmed |
Políticas tributárias do ICMS para a cadeia agroindustrial do leite em Minas Gerais |
title_sort |
Políticas tributárias do ICMS para a cadeia agroindustrial do leite em Minas Gerais |
author |
Brunozi Júnior, Antônio Carlos |
author_facet |
Brunozi Júnior, Antônio Carlos |
author_role |
author |
dc.contributor.authorLattes.por.fl_str_mv |
http://lattes.cnpq.br/0222405169890569 |
dc.contributor.author.fl_str_mv |
Brunozi Júnior, Antônio Carlos |
dc.contributor.advisor-co1.fl_str_mv |
Ferreira, Marco Aurélio Marques |
dc.contributor.advisor-co1Lattes.fl_str_mv |
http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4760230Y0 |
dc.contributor.advisor-co2.fl_str_mv |
Gomes, Adriano Provezano |
dc.contributor.advisor-co2Lattes.fl_str_mv |
http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4798666H9 |
dc.contributor.advisor1.fl_str_mv |
Abrantes, Luiz Antônio |
dc.contributor.advisor1Lattes.fl_str_mv |
http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4762361A7 |
dc.contributor.referee1.fl_str_mv |
Reis, Brício dos Santos |
dc.contributor.referee1Lattes.fl_str_mv |
http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4761466Z0 |
dc.contributor.referee2.fl_str_mv |
Dias, Roberto Serpa |
dc.contributor.referee2Lattes.fl_str_mv |
http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4798512T4 |
contributor_str_mv |
Ferreira, Marco Aurélio Marques Gomes, Adriano Provezano Abrantes, Luiz Antônio Reis, Brício dos Santos Dias, Roberto Serpa |
dc.subject.por.fl_str_mv |
Cadeia do leite Políticas tributárias do ICMS Indicadores socioeconômicos |
topic |
Cadeia do leite Políticas tributárias do ICMS Indicadores socioeconômicos Milk chain ICMS taxation policies Socioeconomic indicators CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICA |
dc.subject.eng.fl_str_mv |
Milk chain ICMS taxation policies Socioeconomic indicators |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICA |
description |
The Milk Agroindustry chain is highly important in the national economy. The development of this chain occurs in different States with prominence for Minas Gerais, that shows 28.4% of the milky sector production. Considering that this state is the largest producer of milk in the country and the taxation on economical activity accounts for a significant portion of its tax collection, as depending on the taxable incidence policies of the ICMS, it is possible to occur a significant representativeness in the factors composing the costs of the products, as interfering into relationships and structures of the market, therefore affecting the socioeconomic indicators of the regional units. This exploratory study was carried out to verify the occurrence of relationship between the ICMS tax incidence on those several segments composing the agroindustry chain of the milk in Minas Gerais State as well as its impact on the socioeconomic indicators in the state. With the construction of an analytical model of costs, it was possible to verify the incidence of ICMS on the milk chain segments. A financial earning up to 9.90% were observed, as depending on the level of the daily milk production in rural properties, besides the gains in industry. To verify the occurrence of this relationship between the ICMS taxation policies in the milk chain and the socioeconomic development in Minas Gerais State, the factorial analysis was used. From two formed factors formed from the PIB variables of the sectorial activities, VAF, IDH, IMRS and Firjan Index (Social and Economical Indicators), the multiple linear regression was applied in order to verify this possible relationship. In addition, the conjunctional variables of the milk such as the milk production, milk establishments and job numbers were observed. As main contributions, when the ICMS taxation policies of the milky segment are used according to the benefits granted by legislation, it was verified they can allow for improvements in the economical indicators of the counties in Minas Gerais, from the proxy (CNAE Fiscal sobre Receitas Tributárias do ICMS) considered in this study. In compensation, no relationship in strengthening of the social indicators were verified. However, elements such as jobs and dairy industries establishments installed in Minas Gerais counties could be related with significant social gains for population. |
publishDate |
2010 |
dc.date.issued.fl_str_mv |
2010-05-10 |
dc.date.available.fl_str_mv |
2011-06-07 2015-03-26T12:56:51Z |
dc.date.accessioned.fl_str_mv |
2015-03-26T12:56:51Z |
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info:eu-repo/semantics/publishedVersion |
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info:eu-repo/semantics/masterThesis |
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masterThesis |
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publishedVersion |
dc.identifier.citation.fl_str_mv |
BRUNOZI JÚNIOR, Antônio Carlos. The ICMS taxation policies for the agroindustry chain of the milk in the state of Minas Gerais. 2010. 106 f. Dissertação (Mestrado em Administração Pública) - Universidade Federal de Viçosa, Viçosa, 2010. |
dc.identifier.uri.fl_str_mv |
http://locus.ufv.br/handle/123456789/1941 |
identifier_str_mv |
BRUNOZI JÚNIOR, Antônio Carlos. The ICMS taxation policies for the agroindustry chain of the milk in the state of Minas Gerais. 2010. 106 f. Dissertação (Mestrado em Administração Pública) - Universidade Federal de Viçosa, Viçosa, 2010. |
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http://locus.ufv.br/handle/123456789/1941 |
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Administração Pública |
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Universidade Federal de Viçosa |
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