the impact of amendment in state legislation and the increase in tax collection

Detalhes bibliográficos
Autor(a) principal: Padilha, Gisele Leite
Data de Publicação: 2018
Outros Autores: de Andrade, Cheila Fernandes, Sousa da Silva, Thais Cristina
Tipo de documento: Artigo
Idioma: por
Título da fonte: Repositório Institucional da UNITAU
Texto Completo: http://repositorio.unitau.br/jspui/handle/20.500.11874/3049
Resumo: The main objective of this paper is to identify the impact of changes in ICMS legislation for Brazilian states and businessmen. The methodology used for the development of this one was qualitative and quantitative, at the level of the descriptive objective, with a bibliographic design and a documentary research. With this research, it was possible to identify that this change in legislation, brought about by the constitutional document - EC No. 87/2015, brought many benefits to the states - that managed to dribble the domestic economic crisis and still improve revenues and, possibly, society - which may benefit from the application of state revenues, from the state-society return. However, companies, especially small ones, will suffer the negative impact of increasing the tax burden, which will imply in their closure and / or development.
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spelling Padilha, Gisele Leitede Andrade, Cheila FernandesSousa da Silva, Thais Cristina2019-09-12T16:57:05Z2019-09-12T16:57:05Z20185111411562358-8322http://repositorio.unitau.br/jspui/handle/20.500.11874/3049WOS:000454181800013The main objective of this paper is to identify the impact of changes in ICMS legislation for Brazilian states and businessmen. The methodology used for the development of this one was qualitative and quantitative, at the level of the descriptive objective, with a bibliographic design and a documentary research. With this research, it was possible to identify that this change in legislation, brought about by the constitutional document - EC No. 87/2015, brought many benefits to the states - that managed to dribble the domestic economic crisis and still improve revenues and, possibly, society - which may benefit from the application of state revenues, from the state-society return. However, companies, especially small ones, will suffer the negative impact of increasing the tax burden, which will imply in their closure and / or development.Made available in DSpace on 2019-09-12T16:57:05Z (GMT). No. of bitstreams: 0 Previous issue date: 2018[Padilha, Gisele Leite] FUCAPE, Ciencias Contabeis, Vitoria, Brazil[Padilha, Gisele Leite] Universidade de Taubaté (Unitau) , Gestao & Desenvolvimento Reg, Sao Paulo, Brazil[de Andrade, Cheila Fernandes] Univ Estadual Tocantins Unitins, Palmas, Brazil[de Andrade, Cheila Fernandes] Siderurg Norte Brasil SA, Maraba, Brazil[Sousa da Silva, Thais Cristina] Univ Tocantins, Ciencias Contabeis, Palmas, BrazilFundacao Univ TocantinsBrasilHumanidades & InovacaoEm verificaçãoinfo:eu-repo/semantics/openAccessWeb of Sciencereponame:Repositório Institucional da UNITAUinstname:Universidade de Taubaté (UNITAU)instacron:UNITAUIcmsLegislationE-ComerceHumanities, MultidisciplinaryArts & Humanities - Other Topicsthe impact of amendment in state legislation and the increase in tax collectioninfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articlepor20.500.11874/30492019-09-27 12:26:12.126oai:repositorio.unitau.br:20.500.11874/3049Repositório InstitucionalPUBhttp://repositorio.unitau.br/oai/requestopendoar:2019-09-27T15:26:12Repositório Institucional da UNITAU - Universidade de Taubaté (UNITAU)false
dc.title.en.fl_str_mv the impact of amendment in state legislation and the increase in tax collection
title the impact of amendment in state legislation and the increase in tax collection
spellingShingle the impact of amendment in state legislation and the increase in tax collection
Padilha, Gisele Leite
Icms
Legislation
E-Comerce
Humanities, Multidisciplinary
Arts & Humanities - Other Topics
title_short the impact of amendment in state legislation and the increase in tax collection
title_full the impact of amendment in state legislation and the increase in tax collection
title_fullStr the impact of amendment in state legislation and the increase in tax collection
title_full_unstemmed the impact of amendment in state legislation and the increase in tax collection
title_sort the impact of amendment in state legislation and the increase in tax collection
author Padilha, Gisele Leite
author_facet Padilha, Gisele Leite
de Andrade, Cheila Fernandes
Sousa da Silva, Thais Cristina
author_role author
author2 de Andrade, Cheila Fernandes
Sousa da Silva, Thais Cristina
author2_role author
author
dc.contributor.author.fl_str_mv Padilha, Gisele Leite
de Andrade, Cheila Fernandes
Sousa da Silva, Thais Cristina
dc.subject.other.en.fl_str_mv Icms
Legislation
E-Comerce
topic Icms
Legislation
E-Comerce
Humanities, Multidisciplinary
Arts & Humanities - Other Topics
dc.subject.wosarea.en.fl_str_mv Humanities, Multidisciplinary
dc.subject.researcharea.en.fl_str_mv Arts & Humanities - Other Topics
description The main objective of this paper is to identify the impact of changes in ICMS legislation for Brazilian states and businessmen. The methodology used for the development of this one was qualitative and quantitative, at the level of the descriptive objective, with a bibliographic design and a documentary research. With this research, it was possible to identify that this change in legislation, brought about by the constitutional document - EC No. 87/2015, brought many benefits to the states - that managed to dribble the domestic economic crisis and still improve revenues and, possibly, society - which may benefit from the application of state revenues, from the state-society return. However, companies, especially small ones, will suffer the negative impact of increasing the tax burden, which will imply in their closure and / or development.
publishDate 2018
dc.date.issued.fl_str_mv 2018
dc.date.accessioned.fl_str_mv 2019-09-12T16:57:05Z
dc.date.available.fl_str_mv 2019-09-12T16:57:05Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://repositorio.unitau.br/jspui/handle/20.500.11874/3049
dc.identifier.issn.none.fl_str_mv 2358-8322
dc.identifier.wos.none.fl_str_mv WOS:000454181800013
identifier_str_mv 2358-8322
WOS:000454181800013
url http://repositorio.unitau.br/jspui/handle/20.500.11874/3049
dc.language.iso.fl_str_mv por
language por
dc.relation.ispartof.none.fl_str_mv Humanidades & Inovacao
dc.rights.driver.fl_str_mv Em verificação
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Em verificação
eu_rights_str_mv openAccess
dc.publisher.none.fl_str_mv Fundacao Univ Tocantins
dc.publisher.country.fl_str_mv Brasil
publisher.none.fl_str_mv Fundacao Univ Tocantins
dc.source.pt_BR.fl_str_mv Web of Science
dc.source.none.fl_str_mv reponame:Repositório Institucional da UNITAU
instname:Universidade de Taubaté (UNITAU)
instacron:UNITAU
instname_str Universidade de Taubaté (UNITAU)
instacron_str UNITAU
institution UNITAU
reponame_str Repositório Institucional da UNITAU
collection Repositório Institucional da UNITAU
repository.name.fl_str_mv Repositório Institucional da UNITAU - Universidade de Taubaté (UNITAU)
repository.mail.fl_str_mv
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