Estudo sobre a influência do índice de desenvolvimento humano, investimentos públicos e carga tributária sobre a extinção de empresas no Brasil

• Ano de defesa: 2008
• Autor(a) principal: Fernandes, Múcio Amaral
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Palavras-chave em Português: Indice de Desenvolvimento Humano; Tributos; Investimentos
• Link de acesso: http://www.repositorio.ufc.br/handle/riufc/6764

The extinction of enterprises presents a multitude of consequences for the economies, including the social cost, caused by unemployment, as well as the loss of economic momentum, generating expectations not optimistic on the market, especially when there is a high number of businesses closing their doors , which emphasizes the climate scenario recessive or crisis. The reasons given by the specialist literature indicate that the lack of entrepreneurial skills, in addition to the factors of the market (cyclical) are factors that explain the failure of many entrepreneurs. Exiting from the supply side and checking the prospect of demand, variables such as Human Development Index - HDI, income from taxes and public investment may also explain the extinction of these activities. The objective of this study is to relate the extinction of companies with these variables mentioned. As methodology of this research performed is a econometric model, directing HDI, income from tributs and public investment as independent variables of this phenomenon, therefore explanatory. From a multiple regression concluded that there is a relationship, the HDI in larger scale with the extinction of enterprises, and that there is an inversely proportional relationship of these factors congruent, in most states identified. It was noticed also an inclination of the explanatory variables identified, but with little statistical significance. Keywords: extinction, companies, HDI, revenue, taxes