Programa “sua nota vale dinheiro”: uma avaliação dos seus efeitos sobre a arrecadação do ICMS no setor varejista
This paper analyzes the impact of the Program “Your Receipt is Worth Money” created by the Department of Finance of the state of Ceará, to stimulate people to demand receipts when purchasing goods from stores. Thus, the Program tends to increase the collecting of VAT due to the issuing of invoices a...
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| Tipo de recurso: | tesis de maestría |
| Estado: | Versión publicada |
| Fecha de publicación: | 2012 |
| País: | Brasil |
| Institución: | Universidade Federal do Ceará (UFC) |
| Repositorio: | Repositório Institucional da Universidade Federal do Ceará (UFC) |
| Idioma: | portugués |
| OAI Identifier: | oai:repositorio.ufc.br:riufc/6386 |
| Acceso en línea: | http://www.repositorio.ufc.br/handle/riufc/6386 |
| Access Level: | acceso abierto |
| Palabra clave: | Imposto sobre Circulação de Mercadorias e Serviços - ICMS Arrecadação Comércio varejista |
| Sumario: | This paper analyzes the impact of the Program “Your Receipt is Worth Money” created by the Department of Finance of the state of Ceará, to stimulate people to demand receipts when purchasing goods from stores. Thus, the Program tends to increase the collecting of VAT due to the issuing of invoices and, at the same time, lower tax evasion, since at SEFAZ/CE, part of the collection returns to the tax payer registered in the program. The analysis of the effects of the Program “Your Receipt is Worth Money” SEFAZ/CE, on the collection of the State of Ceará, was performed using linear regression models, and, for this, we used the collection of VAT retail trade, the indices of the volume of retail sales and industrial production. In all models, these ratios were statistically significant and positively affect the collection of VAT retail. In terms of evaluation, it was observed that, in some models, the Program “Your Receipt is Worth Money” has a positive effect on the collection and in others the effect is null-statistically equal to zero. |
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