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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
1

Avalia????o da arrecada????o dos principais impostos estaduais - ICMS e IPVA - em rela????o ao Produto Interno Bruto

Lima, Augustinho Pinheiro 12 August 2009 (has links)
Made available in DSpace on 2015-12-03T18:35:33Z (GMT). No. of bitstreams: 1 Augustinho_Pinheiro_de_Lima.pdf: 1209591 bytes, checksum: 9d9f4ef77fde085c4ef423a0a2ca6be0 (MD5) Previous issue date: 2009-08-12 / Aiming to understand the relationship between the collection of the major state taxes - ICMS (VAT) and IPVA - and GDP in all units of the Federation in the period 1997 to 2006, it is an expression statistic for estimating this relationship and a ranking showing the degree of affinity between the collection of taxes mentioned state and GDP statistics for the equation, using the simple linear regression with its main premises in order to understand this relationship, whereas the GDP reflects the size of the economy of each state. The data concerning the current GDP was taken from the IBGE site which was used for comparison with the collection of IPVA. The current GDP, also served as a basis for calculating the adjusted GDP, of which exports were removed (free of VAT) and imports added (taxed by ICMS) to compare with the ICMS through simple linear regressions, while the values of the collections the ICMS and IPVA were taken from the site CONFAZ, organ of the Ministry of Finance to disclose such data. In the results, the equations are seen statistics that could estimate the tax, in addition to providing the development of the ranking. The survey results showed that 77.78% of the units in the Federation there is a greater increase in the collection of VAT and IPVA on the increase in GDP, ie, in most states to collect such taxes had a greater proportional increase that the increase of wealth in their economies. / Com o objetivo de compreender a rela????o entre a arrecada????o dos principais impostos estaduais ICMS e IPVA -, e o PIB em todas as unidades da Federa????o no per??odo de 1997 a 2006, procurou-se encontrar uma express??o estat??stica para estimar essa rela????o e um ranking evidenciando o grau de afinidade existente entre a arrecada????o dos mencionados impostos e o PIB estadual Para a equa????o estat??stica, utilizou-se a regress??o linear simples com suas principais premissas no intuito de compreender essa rela????o, considerando que o PIB reflete o tamanho da economia de cada Estado. Os dados referente ao PIB corrente foi extra??do do site do IBGE o qual foi utilizado para confronta????o com a arrecada????o do IPVA. Esse PIB corrente, tamb??m, serviu de base para calcular o PIB ajustado, do qual foram subtra??das as exporta????es (isento de ICMS) e somadas as importa????es (tributada pelo ICMS) para confrontar com o ICMS mediante regress??es lineares simples; j?? os valores das arrecada????es do ICMS e do IPVA foram extra??dos do site do CONFAZ, ??rg??o do Minist??rio da Fazenda que divulga esses dados. Nos resultados, ficaram evidenciadas as equa????es estat??sticas que puderam estimar os impostos, al??m de proporcionar a elabora????o do ranking. Os resultados da pesquisa demonstraram que em 77,78% das unidades da Federa????o existe um incremento maior na arrecada????o do ICMS e do IPVA, em rela????o ao acr??scimo no PIB, ou seja, na maioria dos Estados a arrecada????o desses impostos teve um aumento proporcional maior que o incremento de riquezas em suas economias.
2

Convergência de renda: uma análise para os estados nordestinos no perído de 1995-2009

Gomes, Rafaela Rodrigues 10 May 2013 (has links)
This paper examines the hypothesis of GDP per capita convergence in the northeastern states, the period 1995-2009, with a focus on human capital. The reason to analyze the Northeast only and not all regions of Brazil is to retain the condition of homogeneity, necessary to analyze convergence issues. Using theories and models of economic growth, we tested the hypothesis of convergence ß- (absolute and conditional) convergence, and -o- during the period analyzed. Using Stata software version 12.1, the coefficients were estimated using panel data with fixed effects, whose main advantage is in capturing behavior changes of the indicators analyzed, obtaining more data, informative and efficient, which would not be possible with only data cross section or time series. The results pointed to the existence of convergence-o-, ß- and ß--absolute-conditional, obtaining, in the case of absolute convergence, growth rates well above those found in the empirical literature. Under the use of proxies of human capital, the conditional convergence proved apparently differentiated between samples considered, revealing the persistence of differences interstate. / O presente trabalho analisa a hipotese da convergencia do PIB per capita nos estados nordestinos, no periodo de 1995-2009, com foco no capital humano. A necessidade de analisar apenas a Regiao Nordeste e nao todas as Regioes do Brasil prendeu-se a satisfazer a condicao de homogeneidade, necessaria para tratar a questao da convergencia. Tendo como aparato as teorias e modelos de crescimento economico, foram testadas as hipoteses de convergencia ß (absoluta e condicional) e convergencia-o- durante o periodo analisado. Utilizando o Software Stata versao 12.1, os coeficientes foram estimados atraves de dados em painel com efeitos fixos, que tem como principal vantagem captar as mudancas no comportamento dos indicadores analisados, obtendo dados mais, informativos e eficientes, o que nao seria possivel apenas com dados cross section ou com series temporais. Os resultados apontaram para a existencia de convergencia-o-, ß-absoluta e ß-condicional, obtendo, no caso da convergencia absoluta, taxas de crescimento bem superiores as encontradas na literatura empirica. Sob a utilizacao de proxies do capital humano, a convergencia condicional mostrou-se aparentemente diferenciada entre as amostras consideradas, revelando a persistencia das diferencas interestaduais.

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