A informatização da Secretaria da Fazenda do Estado do Ceará e seus efeitos sobre a arrecadação de ICMS

• Ano de defesa: 2009
• Autor(a) principal: Barroso, Sérgio Ricardo Rebouças
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Palavras-chave em Português: Investimento; Arrecadação
• Link de acesso: http://www.repositorio.ufc.br/handle/riufc/6156

The Finance Department of Ceará State – SEFAZ/CE passed in the last 14 years by several programs of structural and technological modernization and through them the computer science was more and more introduced in the institution. With resources caught through financing with the BID – Banco Interamericano de Desenvolvimento and own resources of the State it was invested only in the area of computer science around 115 millions of reals in this period. From 1994, when there was created officially the Centre of Data Processing of the SEFAZ, several systems of information were developed and started making easy not only the access of the taxpayers and accountants to the services of the institution, but also the work of the officials themselves in which it refers to the control of the processes, storage of data and tools for inspection. In this sense, this work proposes to analyse the effect of these investments on the tax revenue of ICMS for the SEFAZ. Through a model economic, it was come to the conclusion that the investments in informatization, when controlled for other factors, did not present any impact on the amount of ICMS collected by the SEFAZ in the period between 1995 and 2008.