Incremento do valor da arrecadação de ICMS na economia cearense com a adoção do regime de substituição tributária: estudo de caso no setor industrial de calçados

• Ano de defesa: 2012
• Autor(a) principal: Matos Filho, Joaquim Messias
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Palavras-chave em Português: Imposto sobre Circulação de Mercadorias e Serviços - ICMS; Arrecadação; Substituição Tributária
• Link de acesso: http://www.repositorio.ufc.br/handle/riufc/6352

The present work has as its principal aim to analyze the impact of the Tributary Substitution regime of the collection of ICMS in the industrial sector of Ceará, through a case study in the footwear sector, whose collection of taxes has been realized since 2006 by the cited regime, through Decree No. 28326 of 25/07/06. The Tributary Substitution institute of the segment in analysis came to be used rather than normal regime, in view of its facility to control a larger number of companies, assigning to a responsible the collection of the entire commercialization chain. We used a information database from the Department of Finance of the State of Ceará (Sefaz- Ce) and we used the Differences in Differences methodology considering a control group - companies that remained in the normal regime of taxes collection; and a treatment group - companies that passed to the Tributary Substitution. After the analysis we perceive a positive impact of 24,38% of collection in the footwear industry, for the considered period from 2003 to 2009.