Detalhes bibliográficos
| Ano de defesa: |
2020 |
| Autor(a) principal: |
Guimarães, Edvaldo dos Santos Mendes |
| Orientador(a): |
Não Informado pela instituição |
| Banca de defesa: |
Não Informado pela instituição |
| Tipo de documento: |
Dissertação
|
| Tipo de acesso: |
Acesso aberto |
| Idioma: |
por |
| Instituição de defesa: |
Não Informado pela instituição
|
| Programa de Pós-Graduação: |
Não Informado pela instituição
|
| Departamento: |
Não Informado pela instituição
|
| País: |
Não Informado pela instituição
|
| Palavras-chave em Português: |
|
| Link de acesso: |
http://www.repositorio.ufc.br/handle/riufc/53413
|
Resumo: |
The dissertation in question has as main focus to make a diagnosis about the effectiveness in the recovery of the active debt between the years 2013 and 2017, in the city of Fortaleza and the effect provoked by the Special Installment Program - REFIS, instituted in the year 2015, called PPI - Incentive Installment Program. The study aims to verify and show whether this tool is adequate and effective in reducing the amount entered in active debt. The article was developed with the expectation of being able to contribute to management decisions regarding the institution of this form of recovery, both of the registered debt and of the declared and unpaid entries. The main conclusion of the study was that this recovery is very low in relation to the amount registered. Data obtained, in accordance with the Access to Information Law, made available by the Finance Department of the Municipality of Fortaleza, supported this research. |
