Tax extrafiscality and its interferences in the economic area

Detalhes bibliográficos
Autor(a) principal: Miranda, Marconi Silva
Data de Publicação: 2023
Outros Autores: Macedo, Suélem Viana, Mendes, Wanderson de Almeida, Mendes, Wesley de Almeida
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Ciências Administrativas (Fortaleza. Online)
Texto Completo: https://ojs.unifor.br/rca/article/view/12654
Resumo: This article aimed to analyze the behavior of economic growth given the tax relief on the IPI, and the effect of these exemptions on the economic development of Brazilian municipalities.The study was stratified by the population and its time span was from 2007 to 2016. The empirical strategy consisted of applying descriptive statisticsand regression models for panel data.The results indicate that the exemptions served to leverage the automotive industry, which possibly helped to heat up the industrial and services sector. In relation to development, education and health indicators were the ones that stood out. However, the effects of IPI exemptions on the economic development of Brazilian municipalities were negative.
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spelling Tax extrafiscality and its interferences in the economic area La extrafiscalidad tributaria y sus interferencias en el dominio económicoExtrafiscalidade tributária e suas interferências no domínio econômico extrafiscalidade desoneraçãocrescimentodesenvolvimentoextrafiscalitytax reliefgrowthdevelopmentextrafiscalidadexencióncrecimientodesarrolloThis article aimed to analyze the behavior of economic growth given the tax relief on the IPI, and the effect of these exemptions on the economic development of Brazilian municipalities.The study was stratified by the population and its time span was from 2007 to 2016. The empirical strategy consisted of applying descriptive statisticsand regression models for panel data.The results indicate that the exemptions served to leverage the automotive industry, which possibly helped to heat up the industrial and services sector. In relation to development, education and health indicators were the ones that stood out. However, the effects of IPI exemptions on the economic development of Brazilian municipalities were negative.Este artículo tuvo como objetivo analizar el comportamiento del crecimiento económico frente a la exención del IPI y el efecto de estas exenciones en el desarrollo económico de los municipios brasileños. El estudio fue estratificado por población y tuvo el lapso de tiempo de los años 2007 a 2016. La estrategia empírica consistió en aplicar estadística descriptivay modelos de regresión para datos de panel. Los resultados indican que las exoneraciones sirvieron para apalancar a la industria automotriz, lo que posiblemente ayudó a dinamizar el sector industrial y de servicios. En relación a los indicadores de desarrollo, educación y salud fueron los que se destacaron. Sin embargo, los efectos de las exenciones del IPI sobre el desarrollo económico de los municipios brasileños fueron negativos.Este estudo analisou os efeitos da extrafiscalidade do IPI nos indicadores socioeconômicos dos municípios brasileiros. O estudo foi estratificado pela população e teve como amplitude temporal os anos de 2007 a 2016. A estratégia empírica consistiu em aplicar estatística descritiva, como medidas de posição e dispersão, construção de gráficos e tabelas. Os resultados indicam que as desonerações serviram para alavancar a indústria automobilística, o que possivelmente ajudou a aquecer o setor industrial e de serviços contribuindo para o crescimento econômico no período analisado. Em relação ao desenvolvimento, os indicadores de educação e saúde foram os que se destacaram.Universidade de Fortaleza2023-04-10info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://ojs.unifor.br/rca/article/view/1265410.5020/2318-0722.2023.29.e12654Journal of Administrative Sciences; Vol. 29 (2023); 1-17 Revista de Ciencias Administrativas; Vol. 29 (2023); 1-17Revista Ciências Administrativas; v. 29 (2023); 1-172318-0722reponame:Revista Ciências Administrativas (Fortaleza. Online)instname:Universidade de Fortaleza (UNIFOR)instacron:UNIFORporhttps://ojs.unifor.br/rca/article/view/12654/7231Copyright (c) 2023 Revista Ciências Administrativashttps://creativecommons.org/licenses/by-nc/4.0info:eu-repo/semantics/openAccessMiranda, Marconi SilvaMacedo, Suélem VianaMendes, Wanderson de AlmeidaMendes, Wesley de Almeida2024-04-10T10:49:01Zoai:ojs.ojs.unifor.br:article/12654Revistahttps://ojs.unifor.br/rca/PUBhttps://ojs.unifor.br/rca/oai||revcca@unifor.br|| sergioforte@unifor.br2318-07221414-0896opendoar:2024-04-10T10:49:01Revista Ciências Administrativas (Fortaleza. Online) - Universidade de Fortaleza (UNIFOR)false
dc.title.none.fl_str_mv Tax extrafiscality and its interferences in the economic area
La extrafiscalidad tributaria y sus interferencias en el dominio económico
Extrafiscalidade tributária e suas interferências no domínio econômico
title Tax extrafiscality and its interferences in the economic area
spellingShingle Tax extrafiscality and its interferences in the economic area
Miranda, Marconi Silva
extrafiscalidade
desoneração
crescimento
desenvolvimento
extrafiscality
tax relief
growth
development
extrafiscalidad
exención
crecimiento
desarrollo
title_short Tax extrafiscality and its interferences in the economic area
title_full Tax extrafiscality and its interferences in the economic area
title_fullStr Tax extrafiscality and its interferences in the economic area
title_full_unstemmed Tax extrafiscality and its interferences in the economic area
title_sort Tax extrafiscality and its interferences in the economic area
author Miranda, Marconi Silva
author_facet Miranda, Marconi Silva
Macedo, Suélem Viana
Mendes, Wanderson de Almeida
Mendes, Wesley de Almeida
author_role author
author2 Macedo, Suélem Viana
Mendes, Wanderson de Almeida
Mendes, Wesley de Almeida
author2_role author
author
author
dc.contributor.author.fl_str_mv Miranda, Marconi Silva
Macedo, Suélem Viana
Mendes, Wanderson de Almeida
Mendes, Wesley de Almeida
dc.subject.por.fl_str_mv extrafiscalidade
desoneração
crescimento
desenvolvimento
extrafiscality
tax relief
growth
development
extrafiscalidad
exención
crecimiento
desarrollo
topic extrafiscalidade
desoneração
crescimento
desenvolvimento
extrafiscality
tax relief
growth
development
extrafiscalidad
exención
crecimiento
desarrollo
description This article aimed to analyze the behavior of economic growth given the tax relief on the IPI, and the effect of these exemptions on the economic development of Brazilian municipalities.The study was stratified by the population and its time span was from 2007 to 2016. The empirical strategy consisted of applying descriptive statisticsand regression models for panel data.The results indicate that the exemptions served to leverage the automotive industry, which possibly helped to heat up the industrial and services sector. In relation to development, education and health indicators were the ones that stood out. However, the effects of IPI exemptions on the economic development of Brazilian municipalities were negative.
publishDate 2023
dc.date.none.fl_str_mv 2023-04-10
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://ojs.unifor.br/rca/article/view/12654
10.5020/2318-0722.2023.29.e12654
url https://ojs.unifor.br/rca/article/view/12654
identifier_str_mv 10.5020/2318-0722.2023.29.e12654
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://ojs.unifor.br/rca/article/view/12654/7231
dc.rights.driver.fl_str_mv Copyright (c) 2023 Revista Ciências Administrativas
https://creativecommons.org/licenses/by-nc/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2023 Revista Ciências Administrativas
https://creativecommons.org/licenses/by-nc/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade de Fortaleza
publisher.none.fl_str_mv Universidade de Fortaleza
dc.source.none.fl_str_mv Journal of Administrative Sciences; Vol. 29 (2023); 1-17
Revista de Ciencias Administrativas; Vol. 29 (2023); 1-17
Revista Ciências Administrativas; v. 29 (2023); 1-17
2318-0722
reponame:Revista Ciências Administrativas (Fortaleza. Online)
instname:Universidade de Fortaleza (UNIFOR)
instacron:UNIFOR
instname_str Universidade de Fortaleza (UNIFOR)
instacron_str UNIFOR
institution UNIFOR
reponame_str Revista Ciências Administrativas (Fortaleza. Online)
collection Revista Ciências Administrativas (Fortaleza. Online)
repository.name.fl_str_mv Revista Ciências Administrativas (Fortaleza. Online) - Universidade de Fortaleza (UNIFOR)
repository.mail.fl_str_mv ||revcca@unifor.br|| sergioforte@unifor.br
_version_ 1817061205974450176

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