Abstract
Abstract The aim of this paper is to present quantitative statistical methods for testing hypotheses regarding the impacts of governmental actions on the collection of taxes imposed by the main city; under Complementary Law 116/2003, which broadened the scope of services that could suffer impact from ISS to increase revenues without increasing tax rates. This study seeks to isolate government action effects from other factors' effects such as economic growth and inflation. Once isolated the effects of each specific action, a statistical model is created to compare the tax revenue evolution assessed on two occasions, before and after the action effective date. Statistical models for isolating econometric trends in time series through the use of multiple regression and variable dummy (qualitative) method are part of the tools used in the study. Validation of the effects was done by means of statistical significance tests. As a result, we conclude that there are significant effects of government action on the collection of taxes assessed. Keywords: Public Management; Econometric Model; Collection; Government Actions. Normal 0 21 false false false PT-BR X-NONE X-NONE /* Style Definitions */ table.MsoNormalTable {mso-style-name:Tabela normal; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-parent:; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin-top:0cm; mso-para-margin-right:0cm; mso-para-margin-bottom:10.0pt; mso-para-margin-left:0cm; line-height:115%; mso-pagination:widow-orphan; font-size:11.0pt; font-family:Calibri,sans-serif; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-fareast-language:EN-US;}
Highlights
Mauro Maia Laruccia, Mamerto Granja Garcia, Elisabete Adami Pereira dos Santos, Arnaldo José França Mazzei Nogueira
The aim of this paper is to present quantitative statistical methods for testing hypotheses regarding the impacts of governmental actions on the collection of taxes imposed by the main city; under Complementary Law 116/2003, which broadened the scope of services that could suffer impact from Imposto Sobre Serviços (ISS) to increase revenues without increasing tax rates.This study seeks to isolate government action effects from other factors’ effects such as economic growth and inflation
O valor atribuído é obtido a partir de informações de transações e ofertas de imóveis de características similares quanto à região, idade, área construída, área de terreno e a outras informações relevantes que possam influenciar o valor da transação
Summary
Foi tão somente na constituição de 1934 que o IPTU passou efetivamente a ser tributo de competência municipal, distinguindo-se a incidência predial e territorial. Na constituição de 1891, o imposto passou a ser competência tributária dos Estados, designado simplesmente como imposto devido na ocorrência de transmissão de propriedade. 5, de 21 de novembro de 1961, que deu nova redação ao sistema tributário nacional da Constituição de 1946, deixando para a competência tributária municipal o imposto sobre a transmissão de bens móveis Inter Vivos e sua incorporação ao capital de sociedades. Doações Inter Vivos e transmissão hereditária, por exemplo, são fatos geradores do ITBI estadual, o qual é designado por Imposto de Transmissão Causa Mortis e Doação (ITCMD), pois se trata de atos gratuitos. Nota-se, nessa situação, um conflito de incidência com o ICMS, de competência Estadual
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