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Previous issue date: 2007-09-24 / The present paper has aimed the analysis of a real instrument which offers great impact in the ICMS revenue: The Fiscal Voucher Emitting Equipment (ECF). In this sense, the effects of the commercial automation process in Rio Grande do Norte s ICMS revenue between 2000 and 2006 were investigated. Based on this goal, the methodology adopted was characterized as a study of quantitative, exploratory-qualitative nature, through the collecting of secondary data, provided by the State Taxation Bureau (SET). In the absence of a statistic model in the existing literature about the approached theme, we decided for the elaboration of a suitable model, with tables and graphics. As a way to observe the effects of these programs on the revenue, the comparison between the ECF users and non users, in the same period, has proved to be of great importance. We reached the conclusion that even though the growth rates amongst the activities that use the ECF had ascended in tributary revenue in the related years, from 2004 on, with the introduction of TEF, this participation presented a higher growth, which leads us to suppose that the use of this recent instrument provides a significant impact in the State effective revenue. We stand out that the collected amounts could have been even higher, if the level of adhesion to the instrument had not been so low, mainly amongst the minor entrepreneurs, which may mean a rooted defraudation in the system. In short, through the set of data obtained, it is possible to conclude that the ECF and the recent TEF have significantly influenced the ICMS revenue in the entire State all over the period that was analyzed / O presente estudo concentrou-se em analisar um instrumento atual de grande impacto na arrecada??o estadual do ICMS: o Equipamento Emissor de Cupom Fiscal (ECF). Nesse sentido, procurou-se investigar os efeitos do processo de automa??o comercial na arrecada??o do ICMS do Estado do Rio Grande do Norte, no per?odo de 2000 a 2006. Para tanto, trabalhou-se com o Com?rcio Varejista, exceto a atividade de combust?veis, por ser um dos grupos de contribuintes obrigados a usar o equipamento ECF. Baseado nesse objetivo, a metodologia adotada caracterizou-se como um estudo de natureza quantitativa, explorat?rio-descritiva, atrav?s da coleta de dados secund?rios, fornecidos pela Secretaria de Estado da Tributa??o (SET). Na aus?ncia de um modelo estat?stico na literatura existente sobre o tema abordado, optamos pela elabora??o de um modelo pr?prio com a constru??o de tabelas e gr?ficos. Constatou-se que embora as taxas de crescimento entre as atividades usu?rias do ECF tenham tido participa??o ascendente na receita tribut?ria nos anos em quest?o, a partir de 2004, com a implanta??o da Transfer?ncia Eletr?nica de Fundos (TEF), essa participa??o apresenta maior crescimento, o que leva a supor que o uso desse recente instrumento proporciona um impacto significativo na arrecada??o efetiva do Estado. Ressalta-se ainda que os montantes arrecadados poderiam ser ainda maiores, se o n?vel de ades?o ao instrumento n?o fosse t?o baixo, principalmente em rela??o aos pequenos empres?rios, o que pode indicar sonega??o enraizada no sistema. Em resumo, pelo conjunto de dados obtidos, ? poss?vel concluir que o ECF e o recente TEF tem influenciado de forma significativa a arrecada??o do ICMS no Estado em todo o per?odo analisado
| Identifer | oai:union.ndltd.org:IBICT/oai:repositorio.ufrn.br:123456789/12096 |
| Date | 24 September 2007 |
| Creators | Souza, Adneide Maria Ribeiro de |
| Contributors | CPF:19680430804, http://lattes.cnpq.br/3216184364856265, Ara?jo, Maria Arlete Duarte de, CPF:10344365549, http://lattes.cnpq.br/8538092783362714, Cavalcanti, Guilherme de Albuquerque, CPF:18111351453, http://lattes.cnpq.br/5082044055548314, Borges, Djalma Freire |
| Publisher | Universidade Federal do Rio Grande do Norte, Programa de P?s-Gradua??o em Administra??o, UFRN, BR, Pol?ticas e Gest?o P?blicas; Gest?o Organizacional |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Format | application/pdf |
| Source | reponame:Repositório Institucional da UFRN, instname:Universidade Federal do Rio Grande do Norte, instacron:UFRN |
| Rights | info:eu-repo/semantics/openAccess |
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