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Previous issue date: 2016-05-13 / Instituida em 2005, a Nota Fiscal eletr?nica (NF-e) ? uma das mais recentes pol?ticas fiscais implantadas no Brasil. A substitui??o da sistem?tica de emiss?o do documento fiscal em papel, dentre os v?rios benef?cios fiscais esperados da pol?tica, objetivava a redu??o dos custos nos processos de controle e a redu??o da sonega??o fiscal, com o consequente aumento na arrecada??o de receitas tribut?rias. Nesse contexto, o objetivo deste trabalho ? verificar o impacto da NF-e sobre a arrecada??o dos Estados Brasileiros com as receitas oriundas do Imposto sobre Circula??o de Mercadorias e Presta??o de Servi?os (ICMS). Atrav?s da metodologia de dados em painel, a arrecada??o (com ICMS) foi explicada pela vari?vel de interesse dicot?mica ?ter implementado o programa da NF-e? e demais controles como PIB, saldo da balan?a comercial, transfer?ncias da Uni?o aos Estados e outras pol?ticas fiscais implantadas no pa?s, num per?odo que vai de 1996 a 2011. Os resultados obtidos mostraram que os Estados brasileiros que adotaram a pol?tica da NF-e tiveram suas receitas com ICMS aumentadas, mais especificamente, a ado??o da NF-provocou aumento, em m?dia, superior a 25% nas receitas de ICMS dos Estados Brasileiros. / Instituted in 2005, the electronic invoice (NF-e) is one of the most recent fiscal policies implemented in Brazil. The Replacement of the system of issuance of the tax document on paper among the many expected tax benefits of the policy, aimed at reducing costs in the process control and the reduction of tax evasion, with the consequent increase in the collection of tax revenues. In this context, the aim of this study is to assess the impact of NF-e the collection of the Brazilian states with the revenues from the Tax on Goods and Services (ICMS). Through the panel data methodology, revenues (including ICMS) was explained by the variable dichotomous interest "have implemented the NF-e program" and other controls such as GDP, the trade balance, EU transfers to states and other policies tax implemented in the country, in a period from 1996 to 2011. The results showed that the Brazilian states that have adopted policy of NF-e had their revenues increased ICMS, more specifically, the adoption of NF-e caused increase, in average, exceeding 25% in ICMS revenues of Brazilian States.
| Identifer | oai:union.ndltd.org:IBICT/oai:repositorio.ufrn.br:123456789/21291 |
| Date | 13 May 2016 |
| Creators | Ribeiro, Antonia Wigna de Almeida |
| Contributors | 00754306496, http://lattes.cnpq.br/3807603064705018, Costa, Edward Martins, 43692109334, http://lattes.cnpq.br/0194745511728002, Guedes, Jo?o Paulo Martins, 00062811339, http://lattes.cnpq.br/1790445746970638, Sampaio, Luciano Menezes Bezerra |
| Publisher | Universidade Federal do Rio Grande do Norte, PROGRAMA DE P?S-GRADUA??O EM ADMINISTRA??O, UFRN, 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 UFRN, instname:Universidade Federal do Rio Grande do Norte, instacron:UFRN |
| Rights | info:eu-repo/semantics/openAccess |
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