Detalhes bibliográficos
Ano de defesa: |
2017 |
Autor(a) principal: |
Barbosa, Claudio Régis Silva |
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/31155
|
Resumo: |
This research proposes a classification model of companies considering the efficiency in the generation of ICMS tax, using the technique of Data Envelopment Analysis (DEA) for a segment of companies in the registry of taxpayers of the Treasury Secretariat of the State of Ceará. It is assumed that ICMS tax evasion is contained in the relative inefficiency of companies, thus, the greater the relative inefficiency, the greater the possibility of tax evasion. In terms of productive process, ICMS values were considered as outputs or products produced by companies, as inputs tax information on revenues, purchases, quantity of employees and indications of evasion of forty companies from the simple regime national, of the segments of retail and clothing activity, all of them of a certain municipality in the interior of the state. As a result of this research, there was a reasonable increase in the estimated value of ICMS to be recovered when compared to the traditional model, currently used by the Treasury Secretariat of Ceará, in the process of planning and monitoring companies in the fiscal year 2012 to 2014. |