Fiscalização e arrecadação nos segmentos atacadista e varejista cearenses: uma nova abordagem para o período 2005- 2011

• Ano de defesa: 2013
• Autor(a) principal: Oliveira, Raimundo Glison Pinheiro de
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Palavras-chave em Português: Arrecadação; Auditoria fiscal
• Link de acesso: http://www.repositorio.ufc.br/handle/riufc/9516

Being the Tax Audit an overt instrument for countering tax evasion, either by its efective realization or as a consequence of the tax payer's perception of being audited, we aimed at verifying its impact on tax collection in the year following the completion of the auditing. To this end, we selected companies registered on the segment of wholesale and retail in the state of Ceará, taking into account the annual ICMS resulting from operating activities. The sample comprises a total 8166 companies in the 2005-2011 period. Models with panel data were estimated and the results indicate that the impact of the audit activity on the amount of ICMS collected by companies is significant, and this impact seems to dissipate over time, reflecting a "memory loss" on the side of the audited companies. Moreover, it was found that this group of companies had an average annual increase of 4.37% up to 6.10% in the individual collection in the period subsequent to being audited.