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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spelling oai:doaj.org-article:833b1abb690b457da1f2caad41fb28b62021-11-11T15:16:08ZEfeito da Redução do IPI no Setor de Construção Civil Brasileiro de 2008 a 20131678-48552237-6453https://doi.org/10.21527/2237-6453.2018.43.487-512https://doaj.org/article/833b1abb690b457da1f2caad41fb28b62018-01-01T00:00:00Zhttp://www.redalyc.org/articulo.oa?id=75255594018https://doaj.org/toc/1678-4855https://doaj.org/toc/2237-6453This 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.Andre Luiz Marques SerranoLorena Almeida CamposJoyce Boreli de OliveiraMarcelo Driemeyer WilbertRaissa DamascenoUniversidade Regional do Noroeste do Estado do Rio Grande do Sularticletax on industrialized productstax waivereconomic crisisconstruction industryEconomic growth, development, planningHD72-88PTDesenvolvimento em Questão, Vol 16, Iss 43 (2018)
institution DOAJ
collection DOAJ
language PT
topic tax on industrialized products
tax waiver
economic crisis
construction industry
Economic growth, development, planning
HD72-88
spellingShingle tax on industrialized products
tax waiver
economic crisis
construction industry
Economic growth, development, planning
HD72-88
Andre Luiz Marques Serrano
Lorena Almeida Campos
Joyce Boreli de Oliveira
Marcelo Driemeyer Wilbert
Raissa Damasceno
Efeito da Redução do IPI no Setor de Construção Civil Brasileiro de 2008 a 2013
description 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.
format article
author Andre Luiz Marques Serrano
Lorena Almeida Campos
Joyce Boreli de Oliveira
Marcelo Driemeyer Wilbert
Raissa Damasceno
author_facet Andre Luiz Marques Serrano
Lorena Almeida Campos
Joyce Boreli de Oliveira
Marcelo Driemeyer Wilbert
Raissa Damasceno
author_sort Andre Luiz Marques Serrano
title Efeito da Redução do IPI no Setor de Construção Civil Brasileiro de 2008 a 2013
title_short Efeito da Redução do IPI no Setor de Construção Civil Brasileiro de 2008 a 2013
title_full Efeito da Redução do IPI no Setor de Construção Civil Brasileiro de 2008 a 2013
title_fullStr Efeito da Redução do IPI no Setor de Construção Civil Brasileiro de 2008 a 2013
title_full_unstemmed Efeito da Redução do IPI no Setor de Construção Civil Brasileiro de 2008 a 2013
title_sort efeito da redução do ipi no setor de construção civil brasileiro de 2008 a 2013
publisher Universidade Regional do Noroeste do Estado do Rio Grande do Sul
publishDate 2018
url https://doi.org/10.21527/2237-6453.2018.43.487-512
https://doaj.org/article/833b1abb690b457da1f2caad41fb28b6
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