Efeito da Redução do IPI no Setor de Construção Civil Brasileiro de 2008 a 2013

This article aims to investigate the influence the rate of the Tax on Industrialized Products on the growth of the construction industry between the years from 2008 to 2013, through descriptive and multiple regression statistical analysis. The results revealed that the Tax on Industrialized Products...

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Autores principales: Andre Luiz Marques Serrano, Lorena Almeida Campos, Joyce Boreli de Oliveira, Marcelo Driemeyer Wilbert, Raissa Damasceno
Formato: article
Lenguaje:PT
Publicado: Universidade Regional do Noroeste do Estado do Rio Grande do Sul 2018
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Acceso en línea:https://doi.org/10.21527/2237-6453.2018.43.487-512
https://doaj.org/article/833b1abb690b457da1f2caad41fb28b6
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Sumario:This article aims to investigate the influence the rate of the Tax on Industrialized Products on the growth of the construction industry between the years from 2008 to 2013, through descriptive and multiple regression statistical analysis. The results revealed that the Tax on Industrialized Products exemption affected the growth of the gross income of construction companies, as well as greater availability of mortgages in the market. The contribution of this study is the demonstration of the effectiveness of fiscal policy through tax exemption adopted in order to minimize the effects of the economic crisis.