Detalhes bibliográficos
| Ano de defesa: |
2020 |
| Autor(a) principal: |
Lima, Paulo Luis Martins de |
| 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/53264
|
Resumo: |
Considering the importance of collecting the Tax on Services of Any Nature (ISSQN) for municipal financial autonomy, the study proposes models to investigate the determinants of the default of this tax by segments of the service sector in the city of Fortaleza, based on the monthly collection between January 2014 to December 2018. Econometric models in multivariate analysis combined with specifications in a binary dependent variable applied to segments of the local service sector, with the highest default value in 2018, enabled the investigation whose results allow to infer that the largest default risk is found in the Electrical and Telecommunications segment, with a 76% chance, while the lowest risk, with 43%, is that of Services Related to Third Party Goods. The high average probabilities of default suggest greater control for the reduction of this phenomenon that compromises the main source of municipal own revenue, which can be done by focusing the monitoring process on the segments according to the impacts of the degree of concentration and value of the services taken. |
