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Artigo Acesso aberto Produção Nacional
BIBTEX RIS

Reflexo da introdução da substituição tributária de ICMS – imposto sobre circulação de mercadorias e serviços – na arrecadação do Estado de São Paulo

2011; UNIVERSIDADE ESTADUAL DE MARINGÁ; Volume: 29; Issue: 3 Linguagem: Inglês

10.4025/enfoque.v29i3.11369

ISSN

1984-882X

Autores

Alexandre Gonzales, Luiz João Corrar,

Tópico(s)

Fiscal Policy and Economic Growth

Resumo

The ICMS – which is a tax on goods and services, is a key component of the prices charged by business and industry. The systematic collection of this tax by substitution has been increased in the State of São Paulo, and aims to rise the efficiency of collection and facilitate the monitoring of that tribute. The present study aimed to identify, using multiple regression, the existence of influence in the collection of ICMS in a given section in the State of São Paulo, due to the adoption by the systematic mentioned above. It was concluded that in this case specifically, it was evident the increase in collection of taxes after adopting the collection of ICMS by substitution, which meets the reasons for adoption of the tax substitution.

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