A CERTIDÃO NEGATIVA DE DÉBITO E A DECISÃO DE PAGAR TRIBUTOS
The article exposes that, to attend the prevision of demand of tax regularity from the article 205 of the National tributary Code was created the Negative Debt Certificate (CND in Portuguese).Points out that CND is a necessary condition to firms participate of the government shopping system and repr...
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| Format: | article |
| Language: | EN ES FR PT |
| Published: |
Universidade Federal do Maranhão
2014
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| Subjects: | |
| Online Access: | https://doaj.org/article/8543d1a7dbc149b483d4418aaa8b5750 |
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| Summary: | The article exposes that, to attend the prevision of demand of tax regularity from the article 205 of the National tributary Code was created the Negative Debt Certificate (CND in Portuguese).Points out that CND is a necessary condition to firms participate of the government shopping system and represents an incentive to firms maintain their tributary duties reasonably in order. In order to evaluate the effects of this mechanism about the fulfilment of tax obligation, it was constructed a simple partial equilibrium model, understanding that, the higher is the tax rate to the sector and/or the lower is the exposure of its revenues to the public sector, the smaller the governments requirements for granting CND will be. Based on the solution of the model with the aid of Brazilian national accounts of 2006, identifies sectors where the government should be more rigid to give the CND, like services to firms, construction, pharmaceutical products and information services. Finally, it notes that, the sectors less affected by CND are appliances companies, cigarettes producers, mining and metallurgy. |
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