Detalhes bibliográficos
| Ano de defesa: |
2018 |
| Autor(a) principal: |
Bezerra, Elizângela Amaral de Moura |
| 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/38931
|
Resumo: |
The present work is dedicated to a policy of incentives to fiscal citizenship implemented in 2005 in the State of Ceará, denominated "Sua Nota Vale Dinheiro". For this, an old one of difference in differences is useful for the impact of the program on the collection of ICMS in the state and to confront with the direct costs of the program, in order to verify its viability. The analysis consisted of a model of comparison of differences to calculate the impact of the policy on ICMS collection and then the following was used and the costing data of the policy to verify its economic viability. The results showed that the program generated an increase of about 278 million reais between 2005 and 2017, while cost 206 million reais. When you consider the time to pay for the service, it is paid, the benefit is paid. Additionally, a benefit ratio indicated that each of them was performed by the program, raising state revenue by about R $ 1.30. |
