Reflexo do Simples Nacional no recolhimento do ICMS das ME e EPP do Estado do Ceará: uma análise dos anos de 2004 a 2008

• Ano de defesa: 2014
• Autor(a) principal: Soares, Luana Barbosa
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Palavras-chave em Português: Empresa de Pequeno Porte - EPP; Imposto sobre Circulação de Mercadorias e Serviços - ICMS; Micro Empresa
• Link de acesso: http://www.repositorio.ufc.br/handle/riufc/36390

The current paper aimed to investigate the impacts of ‘Simples Nacional’ taxes in the collection of ICMS from Micro-Enterprises and Small Enterprises in the state of Ceará. The study used historical data of ICMS from 43.929 taxpayers in the State of Ceará in Agricultural, Industrial, Environmental, Trade and Service sectors from July 2004 to June 2008, and throughout the application of “Difference to Difference” model, estimated and subdivided in a Case-Control study. For the case group, it was selected companies that opted for ‘Simples Nacional’; for the control group, companies that did not opt for it. In order to analyze simultaneously the effect of “Simples Nacional” in the level of the activities and characteristics within their corresponded sectors it was applied an estimation model for sectors, subsectors and segments. The data analysis suggests that the impact of National Simples in the ICMS collection from evaluated companies varies according to each sector they are part of.