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Previous issue date: 2017-05-06 / Este trabalho almeja analisar a reforma do PIS/COFINS, instituída em 2002 e 2003, num contexto de desindustrialização na economia brasileira, utilizando um modelo macroeconômico neoclássico com duas firmas intermediárias representando o setor industrial, afetado pela reforma, e os outros setores da economia. A reforma, criou o regime não-cumulativo, esse regime atingiu, principalmente, o setor industrial e, basicamente, aumentou as alíquotas nominais ao mesmo tempo que retirou a cumulatividade na cadeia de procução. O objetivo do trabalho é, através do arcabouço neoclássico, observar os efeitos da reforma do PIS/COFINS na economia como um todo e, separadamente, no setor industrial e nos outros setores da economia. Os resultados da simulação do modelo mostram que apesar de uma melhora na economia agregada no curto prazo, no longo prazo houve uma piora nos indicadores macroecônomicos, e para o setor industrial a reforma do PIS/COFINS agravou o processo de desindustrialização que ocorre no Brasil, além disso, o bem-estar da sociedade sofreu queda no longo prazo, o que mostra que a reforma teve um efeito negativo na economia brasileira. / This work aims to analyze the PIS / COFINS reform, instituted in 2002 and 2003, in a context of deindustrialization in the Brazilian economy, using a neoclassical macroeconomic model with two intermediate firms representing the industrial sector, affected by the reform, and the other sectors of the economy. The reform, created the non-cumulative regime, this regime mainly hit the industrial sector and basically raised nominal rates while withdrawing cumulative in the chain of production. Through the neoclassical framework, the objective of the work is to observe the effects of the PIS / COFINS reform on the economy as a whole and, separately, on the industrial sector and other sectors of the economy. The model simulation results show that in spite of an improvement in the aggregate economy in the short term, in the long term there was a worsening in the macroeconomic indicators, and for the industrial sector the PIS / COFINS reform aggravated the deindustrialization process that occurs in Brazil, In addition, the well-being of society has suffered a long-term decline, which shows that the reform had a negative effect on the Brazilian economy.
| Identifer | oai:union.ndltd.org:IBICT/oai:repositorio.ufpe.br:123456789/25606 |
| Date | 06 May 2017 |
| Creators | VASCONCELOS, Pedro Gomes |
| Contributors | http://lattes.cnpq.br/4398120005151498, PAES, Nelson Leitão |
| Publisher | Universidade Federal de Pernambuco, Programa de Pos Graduacao em Economia, UFPE, Brasil |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Source | reponame:Repositório Institucional da UFPE, instname:Universidade Federal de Pernambuco, instacron:UFPE |
| Rights | Attribution-NonCommercial-NoDerivs 3.0 Brazil, http://creativecommons.org/licenses/by-nc-nd/3.0/br/, info:eu-repo/semantics/openAccess |
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