Detalhes bibliográficos
| Ano de defesa: |
2019 |
| Autor(a) principal: |
Alexandria, Edilene Vieira de |
| 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/43737
|
Resumo: |
The paper analyzes the relation between the tax program of the State of Ceará – REFIS 2013, 2014, 2015 and 2017 – and the behavior of the companies of the Normal Regime. Was used two methods of estimation and the descriptive analysis to investigate the behavior of the companies in the window of events of the REFIS and the pattern of recidivism in the adhesion to the programs. The Events Window and the test of structural breaks both rejected the hypothesis of alteration of the behavior of the adherent taxpayers due to the expectation of a REFIS periods ahead. However, there is evidence of possible corporate lobbying about government decision-making. The dynamic Probit model with unobserved heterogeneity indicated that tax amnesty, by allowing the adjustment of tax credits, reduces the probability of the company joining the next fiscal recovery program. There is a caveat for taxpayers with debts enrolled in active debt, where a greater persistence in REFIS participation was observed. |
