Previsão de autos de infração pagos por contribuintes do ICMS no Estado do Ceará

• Ano de defesa: 2014
• Autor(a) principal: Sampaio, João Batista Gondim
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Palavras-chave em Português: Imposto sobre circulação de mercadorias e serviços - ICMS; Arrecadação; Modelo ARMA
• Link de acesso: http://www.repositorio.ufc.br/handle/riufc/15163

The tax evasion is a problem for the state balance its accounts public and maintain the machine fully exercising their social role. The ICMS represents almost all of the tax revenue of the State. However, taxpayers looking for ways to lighten the tax burden through tax avoidance and tax evasion. This study aims to analyze how the state can regain its tax credits that come from evasion of ICMS. The methodology used for the analysis of the problem was the Box-Jenkins time series to predict the total number of credits that have been turned into revenue for the state data for the sectors of Food, Automotive, Beverage, Fuel, Communication, Leather and Footwear, Energy, Pharmaceuticals, Chemicals, Textiles and Total from January 2006 to December 2011, conducted by the Comptroller SEFAZ-CE