Sincronização dos ciclos de arrecadação do ICMS no Nordeste

• Ano de defesa: 2011
• Autor(a) principal: Gomes, Aurilene Costa
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Palavras-chave em Português: Ciclos econômicos; ICMS - Imposto sobre Circulação de Mercadorias e Serviços
• Link de acesso: http://www.repositorio.ufc.br/handle/riufc/6221

The company has constantly sought to know what the current state of the economy (recession or expansion). The ICMS is a tribute to greater participation in state revenue, levied on the value added, therefore, its collection is directly tied to the level of economic activity. This work aims to analyze the synchronization of cycles of collection of VAT in the northeastern states including the aggregated collection of the Northeast, it is noteworthy, which is the first to do this research. Data were obtained from the Permanent Technical Committee of the VAT, the Ministry of Finance and correspond to the monthly collection of VAT at current prices from January 1997 to December 2010. Were converted into quarterly, adding the amounts received in each quarter, totaling 10 sets with 56 observations each. The methodology was proposed by Harding and Pagan (2002), where, using non-parametric models, it was possible to date the periods in which the collection of quarterly VAT states were in recession. It was concluded that, in general, the recessions lasted two to four quarters, which is the state of Piauí presented the 12 quarters of recession.