the impact of amendment in state legislation and the increase in tax collection
Autor(a) principal: | |
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Data de Publicação: | 2018 |
Outros Autores: | , |
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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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 |
|
_version_ |
1801844390867501056 |