Análise dos ganhos de eficiência do contencioso administrativo tributário cearense no mecanismo de decisões em 2ª instância
The objective of this paper is to analyze the impact of the creation of two new Administrative Council Tax Councils in the convergence of the results of the first and second instance judgments. The importance of the theme is given insofar as the uniformity between first and second instance decisions...
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| Tipo de recurso: | tesis de maestría |
| Estado: | Versión publicada |
| Fecha de publicación: | 2017 |
| 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/28837 |
| Acceso en línea: | http://www.repositorio.ufc.br/handle/riufc/28837 |
| Access Level: | acceso abierto |
| Palabra clave: | CONAT Modelos de Resposta Qualitativa Logit |
| Sumario: | The objective of this paper is to analyze the impact of the creation of two new Administrative Council Tax Councils in the convergence of the results of the first and second instance judgments. The importance of the theme is given insofar as the uniformity between first and second instance decisions serve to improve an image and increase the trust of society to the body. For this, an estimated Logiteto model and the regression results are compared to those obtained by Monteiro (2014). It is expected that, with the creation of new chambers, a discrepancy between first and second instance decisions will be reduced. |
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