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Item Gerenciamento da informação aplicado ao sistema de seleção de contribuintes no âmbito da fiscalização: estudo de caso Administração Tributária Mineira(Fundação João Pinheiro, 2009-08-21) Vieira, Maria da Conceição Soares; Oleto, Ronaldo Ronan; http://lattes.cnpq.br/6010045309331881; Carneiro, Ricardo; http://lattes.cnpq.br/6739881018308220; Dolabela, Regina FróesThis work deals with the management of information applied to the taxpayers selection system on tax agency of Minas Gerais State called Secretaria de Estado de Fazenda de Minas Gerais. The tributary administration of Minas Gerais State, like the other states, aims to achieve satisfactory levels of compliance with tax obligations provided by law, to guarantee the revenues necessary to the state public accounts balance. The efficiency of management methods and the procedures used in tax planning requires modern techniques of taxpayers selection – supported by objective criteria - and a database. The monitoring of taxpayers with respect to the compliance with tributaries obligations through these resources allows the discovery of tax evasion. Studies evidence a direct relation between the use of tributaries information and the increase of the control of taxpayers by the taxes agencies. The policies of modernization adopted by the tributary administration of Minas Gerais State seek to develop mechanisms and solutions to obtain and exchange information. The large volume of tax information resulting from such practices should be organized and managed to achieve the desired objectives. The model of information management proposed by Davenport (1998) and the theoretical model of taxpayers selection were used as reference. The theoretical model of taxpayers selection was built from technical and objective criteria and from a basis of tax, fiscal and economic information, considered important by the technical literature and obtained by exploratory and documentary research. The case study was the method used to analyze the process of taxpayers selection made by managers and directors of the tax agency of Minas Gerais State, responsible and / or participants in the fiscal planning. Through a semi-structured questionnaire, the research aimed to know the selection systematic used and the management information concerning to the determination of requirements and use of information in the process. The results demonstrated that, currently: the selection process is not fully structured in the Tax Agency and not based on objective and well defined selection criteria; the database does not provide, adequately, the monitoring of taxpayers and the identification of tributary legislation violation; and the tributary administration of Minas Gerais State needs a model for managing information properly structured and systematized, especially to attend the selection process. Thus, this work aims to contribute for the reformularization of taxpayers selection process through a proposal of selection and management information guidelines model that enables the tributary administration to increase its ability to meet legal obligations and the aspirations of the community.Item Os impactos distributivos dos impostos estaduais em Minas Gerais em 2017-2018(2021) Brandão, Lucas Augusto de Lima; Costa, Bruno Lazzarotti Diniz; Souza, Carla Cristina Aguilar de; Silveira, Glauber FlavianoEssa pesquisa busca analisar o impacto dos principais impostos estaduais (ICMS e IPVA) na distribuição de renda no estado de Minas Gerais em 2017-2018, a partir dos dados da Pesquisa de Orçamento Familiar de 2017-2018, feita pelo IBGE. Para isso são utilizados os microdados da POF para estimação do gasto anual com ICMS e IPVA de cada família presente na pesquisa, de modo a calcular o percentual gasto nos impostos pelas famílias agrupadas pelo decil de renda, pelo sexo e raça da pessoa de referência e pela sua escolaridade. Foi também calculado o índice de progressividade de Lerman-Yitzhaki para estimar o grau de regressividade dos 2 impostos separadamente e de ambos. Os principais achados da pesquisa apontam para alta regressividade do ICMS e relativa proporcionalidade do IPVA, quando considerado toda a população, e intensa regressividade, quando consideradas apenas as famílias pagantes. Com relação ao efeito dos impostos nos grupos sociais avaliados, quando considerados apenas os pagantes do IPVA, o imposto recai mais pesadamente nos grupos sociais mais vulneráveis. Já o ICMS recai mais pesadamente nos níveis mais baixos de escolaridade, mas apresentou perfil praticamente proporcional quando avaliado o sexo e a raça.Item Finanças públicas estaduais e Lei de Responsabilidade Fiscal: os resultados e desafios na implementação da gestão fiscal responsável:um estudo para Minas Gerais (2002-2007)(Fundação João Pinheiro, 2009-08-25) Andrade, Fabiana de Oliveira; Oliveira, Fabrício Augusto de; http://lattes.cnpq.br/7892664942521232; Carneiro, Ricardo; http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4735034Y6; Jayme Júnior, Frederico Gonzaga; http://lattes.cnpq.br/7925526038701140Item Exercício da competência tributária atinente ao IPTU e seus efeitos: um estudo de caso do município de Timóteo, Minas Gerais(Fundação João Pinheiro, 2016-03-23) Neves, Vinícius Pimentel; Pinto, Luciana Moraes Raso Sardinha; http://lattes.cnpq.br/4519213255441318; Carneiro, Ricardo; http://lattes.cnpq.br/6739881018308220; Haikal, Daniela Mello Coelho; http://lattes.cnpq.br/0209141475152418To understand Timóteo County’s choices in the exercise of fiscal jurisdiction towards the impose of IPTU and what would be the effects caused by these choices, which should seek the origins and the designs of Federalism in Brazil, and the legal possibilities of the IPTU design and, specifically, the revenue and expense of the County along the years. Using bibliographical and documental researches and semistructured interview, achieving a result which implies that Timóteo County well characterizes the Brazilian Federalism crisis, considering it unable to sustain minimal expenses using its own tax revenue. Because this detects, along the years, a reduction of own revenue’s participation in the total revenue, and an increase of expenses with health, education and staff in the total expenses. In this sense, besides reducing the investment possibilities, it detects a high degree of dependence on transfers from other federative levels, which, with local particularities, discourages the Public Administration to improve its own revenue. In particularly regarded to IPTU, inferred, from comparison with another county, that the use of progressive aliquot, despite its increase to the fiscal justice, there is no impact in its revenue. Still, in comparison with a county in the same regional context and with same features, realize as an alternative to increasing the own revenue participation in the total revenue, there for having a greater diversity in the types of revenue and effective collection of tax debits.Item Eficiência tributária, transferências constitucionais e perfil socioeconômico dos municípios de Minas Gerais: contribuições empíricas em torno da Proposta de Emenda Constitucional nº. 188/2019(Fundação João Pinheiro, 2022-03-28) Sousa, André Azevedo; Ferreira Júnior, Sílvio; http://lattes.cnpq.br/7789533222493903; Ferreira Júnior, Sílvio; Barbosa, Lúcio Otávio Seixas; Wanderley, Cláudio Burian; Baptista, Antonio José Medina dos SantosThis theoretical-empirical research in the field of fiscal federalism aimed to estimate and to analyze the evolution of revenue efficiency – and its determinants - among the municipalities from the state of Minas Gerais from 2003 until 2018. The initial motivation for the study arose from the debate regarding the Constitutional Amendment Proposal n. 188/2019, currently on the Brazilian National Congress’ floor. Specifically in its article 6, the cited proposal determines that municipalities with lessthan 5 thousand inhabitants which fail to demonstrate their financial sustainability, defined as a minimum ratio of 10% between locally collected revenue and total revenue, would be incorporated to the neighbor city which presented the best results in that indicator. Based both on the theoretical discussions about fiscal federalism and on the empirical literature on Brazilian municipalitiesregarding the matter, a stochastic frontier model was developed in order to study the revenue efficiency of the 853 municipalities of Minas Gerais and its determinants, from 2003 until 2018. Population size, GDP (total and sectoral) and inflation were selected as explanatory variables for the locally collected revenue. To explain inefficiency, the weight of federal constitutional transfers (FPM) on the local GDP was employed, along with dummy variables associated with the election cycle and with the last municipality emancipation wave, which took place in the 1990s. In light of the results, the H0 hypothesis that no inefficiencies existed in municipal tax collection was rejected with 5% probability of type 1 error. Additionally, the study found that during the 2003-2018 horizon revenue efficiency of the municipalities behaved in a cyclical pattern which was associated to the electoral schedule, in the sense that higher inefficiency was identified during the local election years, as compared to non-election years. It was also verified that those municipalities emancipated during the 1990s were 27,1% more inefficient than the rest, after controlling for the effects of other explanatory variables of inefficiency. A negative correlation between the weight of FPM transfers on the local economy and revenue efficiency was also found. A conclusion was drawn that the criteria proposed by article 6 of the Constitutional Amendment Proposal n. 188/2019 are inadequate in face of the municipalities’ fiscal reality, considering that the results of the stochastic model indicate that even if the municipalities were able to be fully efficient regarding their revenue, the majority of them would be unable to achieve the 10% ratio between locally collected revenue and total revenue. At the end of the study, a new design for the proposition was suggested, in attempt to make the intended reform fairer, more rational and more democratic, in comparison with the initial proposal.Item Impactos econômicos e fiscais de uma (re)oneração das exportações em Minas Gerais(2022) Cardoso, Débora Freire; Souza, Carla Cristina Aguilar de; Leal Filho, Raimundo de Sousa; Domingues, Edson PauloO objetivo deste estudo é avaliar os impactos de uma possível reoneração das exportações, considerando uma abordagem de Equilíbrio Geral Computável inter-regional, com foco no estado de Minas Gerais. Os resultados sugerem que uma reoneração das vendas externas teria impacto negativo no nível de atividade econômica, uma vez que desestimularia exportações, gerando impactos negativos no nível de produção setorial, com queda no investimento e no consumo das famílias. Para Minas Gerais, os impactos negativos são maiores do que a média do Resto do Brasil, dado o perfi l exportador do estado. Por outro lado, a receita arrecadada seria maior do que a queda no PIB, o que poderia auxiliar o ajuste fi scal pretendido no Estado. Uma simulação adicional mostra que a alocação da receita adicional em gasto público mais do que compensaria a perda de PIB gerada pela oneração.Item A circulação econômica como causa necessária e suficiente para a incidência do ICMS(Fundação João Pinheiro, 2007-12-06) Kalume, Célio Lopes; Machado, Sulamita Crespo Carrilho; http://lattes.cnpq.br/4506058361178095; Oliveira, Fabrício Augusto de; Reis, Élcio FonsecaThis paper deals with the levy of the service and merchandise circulation tax (ICMS in Portuguese). The various meanings of terms like operation, circulation and merchandise are researched, highlighting divergences in uses in doctrine, jurisprudence and statutory legislations. Legal hermeneutics is resorted to so as to evince that property transfer is irrelevant to bring about this tax, i.e., the sufficient condition for its incidence is the merchandise motion among various economic agents until it gets to the consumer market. Such proposal allows this tax to keep its economic neutrality and to comply with income share prescriptions embodied in the constitutional system.Item Imposto alto para quem? : uma análise da desigualdade na tributação estadual a partir de renda, gênero e raça(Universidade Federal do Paraná, 2024) Costa, Bruno Lazzarotti Diniz; Brandão, Lucas Augusto de LimaIntrodução: A estrutura tributária brasileira compõe a face conservadora do pacto social celebrado pela Constituição de 1988. O artigo analisa o impacto do ICMS (Imposto sobre Circulação de Mercadorias e Serviços) e do IPVA (Imposto sobre a Propriedade de Veículos Automotores) na distribuição de renda no Brasil. Materiais e métodos: A partir da Pesquisa de Orçamento Familiar de 2017-2018 são estimados os gastos anuais com ICMS e IPVA de cada família e calculado o percentual gasto nos impostos por cada decil de renda, pelo sexo e raça da pessoa de referência e pela composição familiar. Calcula-se ainda o índice de progressividade de Lerman-Yitzhaki para estimar o grau de regressividade desses dois impostos separadamente e em conjunto. Resultados: Há uma alta regressividade no ICMS e relativa proporcionalidade no IPVA quando considerada toda a população, e regressividade, quando consideradas apenas as famílias pagantes. Há regressividade tanto do ponto de vista da equidade vertical (níveis de renda), quanto horizontal (gênero e raça). Discussão: O sistema de tributação estadual afeta de forma desproporcional os mais pobres, negros e mães solteiras, devido à natureza indireta dos impostos e suas taxas. Esse impacto é intensificado pelas particularidades nos gastos e na escolha de produtos por esses grupos vulneráveis. Apesar dos esforços para diminuir essa regressividade fiscal, uma verdadeira mudança só será alcançada ajustando a relação entre impostos diretos e indiretos na arrecadação e incorporando de forma efetiva considerações de gênero e raça nas políticas tributárias.