Impacts of the state of tax incentives on collection of ICMS in the state of CearÃ.
| Main Author: | |
|---|---|
| Publication Date: | 2008 |
| Format: | Master thesis |
| Language: | por |
| Source: | Biblioteca Digital de Teses e Dissertações da UFC |
| Download full: | http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=2704 |
Summary: | The analysis of the tax incentiveÂs policy practiced by the State of Ceara and its impacts from the ICMS tax collections have been the focus of this work. Through a economic analysis of the period between 1995 to 2006, tried to identify externalities caused by the adoption and intensification of the tax incentives policy in this state. The study was conducted using basically the document analysis. The data used are secondary and were collected through a literature searchand studies on the Internet. The stateÂs ICMS tax collections in this period has shown a tendency to growth. However, the participation of segments linked to the industrial sector, sectors that receive tax incentives,arecuttingthemselve over this analysis period. Other sectors such as electrical energy, communication services and fuels showed a strong increase in participation of ICMS tax collection. The research results demonstrate that there is an intimate relationship between the increase the ICMS tax collection and the increase of the participation of industries related to services. This fact indicates that the policy of tax incentives practiced by the state of Ceara is being financed indirectly by the people who through an intensive income transfer caused by the increased participation of the basic servicesÂs sectors, electricity and communication and further fuels, in the tax structure. |
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info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisImpacts of the state of tax incentives on collection of ICMS in the state of CearÃ.Impactos da polÃtica estadual de incentivos fiscais sobre a arrecadaÃÃo de ICMS no estado do CearÃ2008-12-16FlÃvio Ataliba Flexa Daltro Barreto32198477300MaurÃcio Benegas10510899796http://lattes.cnpq.br/609576258298616400000060031Paulo Francisco Barbosa SousaUniversidade Federal do CearÃPrograma de PÃs-GraduaÃÃo em Economia - CAENUFCBRCIENCIAS SOCIAIS APLICADASThe analysis of the tax incentiveÂs policy practiced by the State of Ceara and its impacts from the ICMS tax collections have been the focus of this work. Through a economic analysis of the period between 1995 to 2006, tried to identify externalities caused by the adoption and intensification of the tax incentives policy in this state. The study was conducted using basically the document analysis. The data used are secondary and were collected through a literature searchand studies on the Internet. The stateÂs ICMS tax collections in this period has shown a tendency to growth. However, the participation of segments linked to the industrial sector, sectors that receive tax incentives,arecuttingthemselve over this analysis period. Other sectors such as electrical energy, communication services and fuels showed a strong increase in participation of ICMS tax collection. The research results demonstrate that there is an intimate relationship between the increase the ICMS tax collection and the increase of the participation of industries related to services. This fact indicates that the policy of tax incentives practiced by the state of Ceara is being financed indirectly by the people who through an intensive income transfer caused by the increased participation of the basic servicesÂs sectors, electricity and communication and further fuels, in the tax structure. A anÃlise da polÃtica de incentivos fiscais praticada pelo Estado do Cearà e seus impactos junto à arrecadaÃÃo de ICMS foram o foco deste trabalho. Por meio de uma anÃlise econÃmica do perÃodo de 1995 a 2006, procurou-se identificar as externalidades causadas pela adoÃÃo e intensificaÃÃo da polÃtica de incentivos fiscais neste estado. O estudo foi desenvolvido utilizando basicamente a anÃlise documental. Os dados utilizados sÃo secundÃrios e foram coletados por meio de pesquisa bibliogrÃfica e estudos elaborados na internet. A arrecadaÃÃo estadual com ICMS deste perÃodo demonstrou uma tendÃncia de crescimento. Entretanto, a participaÃÃo dos segmentos ligados ao setor industrial, setores que recebem incentivos fiscais, vÃm reduzindo-se ao longo do perÃodo analisado. Outros setores, como o de energia elÃtrica, serviÃos de comunicaÃÃo e combustÃveis apresentaram uma forte elevaÃÃo na participaÃÃo da arrecadaÃÃo de ICMS. Os resultados da investigaÃÃo demonstram que existe uma relaÃÃo Ãntima entre o aumento da arrecadaÃÃo das receitas de ICMS e o aumento da participaÃÃo de setores ligados a serviÃos. Esse fato indica que a polÃtica de incentivos fiscais praticada pelo estado do Cearà pode estar sendo financiada indiretamente pela populaÃÃo, atravÃs de uma intensa transferÃncia de renda causada pelo aumento da participaÃÃo dos setores de serviÃos bÃsicos, energia elÃtrica e comunicaÃÃo, e ainda combustÃveis na estrutura tributÃria. nÃo hÃhttp://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=2704application/pdfinfo:eu-repo/semantics/openAccessporreponame:Biblioteca Digital de Teses e Dissertações da UFCinstname:Universidade Federal do Cearáinstacron:UFC2019-01-21T11:15:46Zmail@mail.com - |
| dc.title.en.fl_str_mv |
Impacts of the state of tax incentives on collection of ICMS in the state of CearÃ. |
| dc.title.alternative.pt.fl_str_mv |
Impactos da polÃtica estadual de incentivos fiscais sobre a arrecadaÃÃo de ICMS no estado do Cearà |
| title |
Impacts of the state of tax incentives on collection of ICMS in the state of CearÃ. |
| spellingShingle |
Impacts of the state of tax incentives on collection of ICMS in the state of CearÃ. Paulo Francisco Barbosa Sousa CIENCIAS SOCIAIS APLICADAS |
| title_short |
Impacts of the state of tax incentives on collection of ICMS in the state of CearÃ. |
| title_full |
Impacts of the state of tax incentives on collection of ICMS in the state of CearÃ. |
| title_fullStr |
Impacts of the state of tax incentives on collection of ICMS in the state of CearÃ. |
| title_full_unstemmed |
Impacts of the state of tax incentives on collection of ICMS in the state of CearÃ. |
| title_sort |
Impacts of the state of tax incentives on collection of ICMS in the state of CearÃ. |
| author |
Paulo Francisco Barbosa Sousa |
| author_facet |
Paulo Francisco Barbosa Sousa |
| author_role |
author |
| dc.contributor.advisor1.fl_str_mv |
FlÃvio Ataliba Flexa Daltro Barreto |
| dc.contributor.advisor1ID.fl_str_mv |
32198477300 |
| dc.contributor.referee1.fl_str_mv |
MaurÃcio Benegas |
| dc.contributor.referee1ID.fl_str_mv |
10510899796 |
| dc.contributor.referee1Lattes.fl_str_mv |
http://lattes.cnpq.br/6095762582986164 |
| dc.contributor.authorID.fl_str_mv |
00000060031 |
| dc.contributor.author.fl_str_mv |
Paulo Francisco Barbosa Sousa |
| contributor_str_mv |
FlÃvio Ataliba Flexa Daltro Barreto MaurÃcio Benegas |
| dc.subject.cnpq.fl_str_mv |
CIENCIAS SOCIAIS APLICADAS |
| topic |
CIENCIAS SOCIAIS APLICADAS |
| dc.description.sponsorship.fl_txt_mv |
nÃo hà |
| dc.description.abstract.por.fl_txt_mv |
The analysis of the tax incentiveÂs policy practiced by the State of Ceara and its impacts from the ICMS tax collections have been the focus of this work. Through a economic analysis of the period between 1995 to 2006, tried to identify externalities caused by the adoption and intensification of the tax incentives policy in this state. The study was conducted using basically the document analysis. The data used are secondary and were collected through a literature searchand studies on the Internet. The stateÂs ICMS tax collections in this period has shown a tendency to growth. However, the participation of segments linked to the industrial sector, sectors that receive tax incentives,arecuttingthemselve over this analysis period. Other sectors such as electrical energy, communication services and fuels showed a strong increase in participation of ICMS tax collection. The research results demonstrate that there is an intimate relationship between the increase the ICMS tax collection and the increase of the participation of industries related to services. This fact indicates that the policy of tax incentives practiced by the state of Ceara is being financed indirectly by the people who through an intensive income transfer caused by the increased participation of the basic servicesÂs sectors, electricity and communication and further fuels, in the tax structure. A anÃlise da polÃtica de incentivos fiscais praticada pelo Estado do Cearà e seus impactos junto à arrecadaÃÃo de ICMS foram o foco deste trabalho. Por meio de uma anÃlise econÃmica do perÃodo de 1995 a 2006, procurou-se identificar as externalidades causadas pela adoÃÃo e intensificaÃÃo da polÃtica de incentivos fiscais neste estado. O estudo foi desenvolvido utilizando basicamente a anÃlise documental. Os dados utilizados sÃo secundÃrios e foram coletados por meio de pesquisa bibliogrÃfica e estudos elaborados na internet. A arrecadaÃÃo estadual com ICMS deste perÃodo demonstrou uma tendÃncia de crescimento. Entretanto, a participaÃÃo dos segmentos ligados ao setor industrial, setores que recebem incentivos fiscais, vÃm reduzindo-se ao longo do perÃodo analisado. Outros setores, como o de energia elÃtrica, serviÃos de comunicaÃÃo e combustÃveis apresentaram uma forte elevaÃÃo na participaÃÃo da arrecadaÃÃo de ICMS. Os resultados da investigaÃÃo demonstram que existe uma relaÃÃo Ãntima entre o aumento da arrecadaÃÃo das receitas de ICMS e o aumento da participaÃÃo de setores ligados a serviÃos. Esse fato indica que a polÃtica de incentivos fiscais praticada pelo estado do Cearà pode estar sendo financiada indiretamente pela populaÃÃo, atravÃs de uma intensa transferÃncia de renda causada pelo aumento da participaÃÃo dos setores de serviÃos bÃsicos, energia elÃtrica e comunicaÃÃo, e ainda combustÃveis na estrutura tributÃria. |
| description |
The analysis of the tax incentiveÂs policy practiced by the State of Ceara and its impacts from the ICMS tax collections have been the focus of this work. Through a economic analysis of the period between 1995 to 2006, tried to identify externalities caused by the adoption and intensification of the tax incentives policy in this state. The study was conducted using basically the document analysis. The data used are secondary and were collected through a literature searchand studies on the Internet. The stateÂs ICMS tax collections in this period has shown a tendency to growth. However, the participation of segments linked to the industrial sector, sectors that receive tax incentives,arecuttingthemselve over this analysis period. Other sectors such as electrical energy, communication services and fuels showed a strong increase in participation of ICMS tax collection. The research results demonstrate that there is an intimate relationship between the increase the ICMS tax collection and the increase of the participation of industries related to services. This fact indicates that the policy of tax incentives practiced by the state of Ceara is being financed indirectly by the people who through an intensive income transfer caused by the increased participation of the basic servicesÂs sectors, electricity and communication and further fuels, in the tax structure. |
| publishDate |
2008 |
| dc.date.issued.fl_str_mv |
2008-12-16 |
| dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
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info:eu-repo/semantics/masterThesis |
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publishedVersion |
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http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=2704 |
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por |
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openAccess |
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application/pdf |
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Universidade Federal do Cearà |
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Programa de PÃs-GraduaÃÃo em Economia - CAEN |
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UFC |
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BR |
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Universidade Federal do Cearà |
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