A importância dos postos fiscais de fronteira no Ceará sobre as entradas de importações e arrecadação de ICMS
To explore the importance of Fiscal Office in the State Border of Ceará, on their imports and there fore the collection of ICMS in the period 2003 to 2008, with a view to stand against the state's ability to control and adjust their status as collector the imported goods. Given this, for this t...
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| Tipo de recurso: | tesis de maestría |
| Estado: | Versión publicada |
| Fecha de publicación: | 2009 |
| 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/6159 |
| Acceso en línea: | http://www.repositorio.ufc.br/handle/riufc/6159 |
| Access Level: | acceso abierto |
| Palabra clave: | Arrecadação ICMS - Imposto sobre Circulação de Mercadorias e Serviços Importação |
| Sumario: | To explore the importance of Fiscal Office in the State Border of Ceará, on their imports and there fore the collection of ICMS in the period 2003 to 2008, with a view to stand against the state's ability to control and adjust their status as collector the imported goods. Given this, for this test we used an empirical model consisting of three variables (Capacity, Location and Productivity) to explain the collection of ICMS for import. The results show the capacity and productivity of the fiscal position are sensitive to the collection of ICMS, considering that the estimated coefficients represent elasticities and are larger than one in modulus. As the effect of the station be located in the metropolitan area, specifically in Pecém Port and harbor and the airport of Fortaleza. Given these results is the apparent effect of the employee, so as a recommendation to increase the collection of ICMS import via the state, it is suggested hiring more staff with more skills to further enhance their productivity. |
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