A substituição tributária nas empresas atacadistas de Estado do Ceará após o decreto 29.560/2008: um estudo empírico dos efeitos sobre a arrecadação

• Ano de defesa: 2013
• Autor(a) principal: Aguiar, Ricardo Lima de
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Palavras-chave em Português: Substituição tributária; Arrecadação
• Link de acesso: http://www.repositorio.ufc.br/handle/riufc/9517

It´s well known that new public policies were deployed in the state of Ceará in order to increase tax collection and so ensure a broad development in the state. By means of an empirical analysis, we´re driving at the effects on the state revenue post-29.560/2008 law implementation, which establishes the tax charging under the label “tax replacing” considering the so called net model. It is employed by some companies belonging to wholesaler settings. Since we take this view, we are committed to actually investigating the tax replacing effects upon ICMS, a local tax. A special econometric model is used for making this process clear: the multiple linear regression containing taxpayers data. We further remark that their month data were gathered concerning the period from January 2005 to December 2011. In the system here a variable dummy is taken to determine the period in which taxpayers were hit by decreasing effect, all values were deflated by the IPCA - AMPLO, based on the 2005 year. The results show a positive impact concerning tax substitution on the ICMS collection of Ceara state.