Detalhes bibliográficos
| Ano de defesa: |
2022 |
| Autor(a) principal: |
Lima, Marlio José dos Santos |
| 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/70909
|
Resumo: |
Simples Nacional is a taxation regime where both taxes and ancillary obligations are simplified. The federal government, in order to take more and more companies out of informality, has been creating mechanisms to facilitate and speed up the entry of new companies into this system. As a result, the number of companies in this regime increases every year, making it more difficult for tax authorities to supervise and control tax collection in this segment. The objective of this work is to determine the production frontier for a stochastic production frontier modeling, using the sales declaration in the PGDAS-D as the dependent variable. From this, the technical efficiency index of each contributor was calculated, as well as its optimal sales statement. With this, several analyzes were carried out, where scenarios were pointed out whose potential for collection could be more advantageous. It will be demonstrated in the course of the work, which variables have the greatest impact on the collection of Simples Nacional. They can be used as a basis for planning the monitoring of taxpayers in this regime. |
