Efeito da Substituição Tributária sobre a arrecadação do ICMS nos setores varejista e atacadista: um estudo de caso para o Decreto nº 29560/2008 no Ceará
This dissertation analyzes the impact of tax replacement on ICMS tax revenue. Was evaluated the Decree nº 29.560/2008 of the State of Ceará, which established the tax replacement on a set of economic activities of the wholesale and retail sector. In order to capture the heterogeneity in the impact i...
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| Format: | masterThesis |
| Language: | por |
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2018
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| Online Access: | http://www.repositorio.ufc.br/handle/riufc/36887 |
| Country: | Brazil |
| Oai: | oai:www.repositorio.ufc.br:riufc/36887 |