Detalhes bibliográficos
| Ano de defesa: |
2023 |
| Autor(a) principal: |
Ferreira, Edmilson César |
| 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/72382
|
Resumo: |
This study sought to analyze the impact caused by the Coronavírus Pandemic on ICMS collection in the various economic sectors of the State of Ceará. The analysis was based on the 100 CNAEs with the highest volume of ICMS collection in the State between 2016 and 2021, grouped according to the economic sectors to which they belong. Government measures that contributed positively to the amounts collected were also evaluated, such as: the implementation of emergency aid and the extension of the deadline for payment of federal and state taxes. Using the differences-in-differences estimation model, it was found that the restrictive measures applied by government entities to control the COVID-19 Pandemic caused proportionally greater declines in ICMS collection in the economic sectors that suffered severe interruptions in their activities. than the fall of sectors that did not suffer severe interruptions. It was also found that the return of all sectors to levels prior to the adoption of restrictive measures occurred relatively quickly. |
