Detalhes bibliográficos
| Ano de defesa: |
2013 |
| Autor(a) principal: |
Gondim, Carlos Raimundo Rebouças |
| 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/9470
|
Resumo: |
The state seeking for the maximization of tax revenues of ICMS to comply its institutional mission leverages the monitoring actions and audits of taxpayers for the purpose of retrieval of tax credits that stayed out of the Levy. The contradictory is established at the time when the taxable person does not agree with the tax requirement resisting this claim through contest or default. In the present study the model of binary logistic regression, where the response variable is dichotomous, and this dichotomy was represented by realization of “inspection” or “Non-inspection”, with the objective of "estimate the probability of request of treasure and accounting inspection on the processes that are res judicata at CONAT, in the period 2001-2011”. The results indicate that the association of explanatory variables: the original tax credit, the inspection activities sectors and groups of penalties show increased likelihood of requests for inspection administratively. Keywords: inspection; tax credits; logistic regression. |
