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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Autor principal:	Nelson Leitão Paes
Formato:	article
Lenguaje:	EN ES FR PT
Publicado:	Universidade Federal do Maranhão 2014
Materias:	tax evasion cnd firm behavior Political science J Political institutions and public administration (General) JF20-2112
Acceso en línea:	https://doaj.org/article/8543d1a7dbc149b483d4418aaa8b5750
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spelling	oai:doaj.org-article:8543d1a7dbc149b483d4418aaa8b57502021-11-11T15:50:45ZA CERTIDÃO NEGATIVA DE DÉBITO E A DECISÃO DE PAGAR TRIBUTOS2178-2865https://doaj.org/article/8543d1a7dbc149b483d4418aaa8b57502014-01-01T00:00:00Zhttp://www.redalyc.org/articulo.oa?id=321131780005https://doaj.org/toc/2178-2865The 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.Nelson Leitão PaesUniversidade Federal do Maranhãoarticletax evasioncndfirm behaviorPolitical scienceJPolitical institutions and public administration (General)JF20-2112ENESFRPTRevista de Políticas Públicas, Vol 18, Iss 1, Pp 59-69 (2014)
institution	DOAJ
collection	DOAJ
language	EN ES FR PT
topic	tax evasion cnd firm behavior Political science J Political institutions and public administration (General) JF20-2112
spellingShingle	tax evasion cnd firm behavior Political science J Political institutions and public administration (General) JF20-2112 Nelson Leitão Paes A CERTIDÃO NEGATIVA DE DÉBITO E A DECISÃO DE PAGAR TRIBUTOS
description	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.
format	article
author	Nelson Leitão Paes
author_facet	Nelson Leitão Paes
author_sort	Nelson Leitão Paes
title	A CERTIDÃO NEGATIVA DE DÉBITO E A DECISÃO DE PAGAR TRIBUTOS
title_short	A CERTIDÃO NEGATIVA DE DÉBITO E A DECISÃO DE PAGAR TRIBUTOS
title_full	A CERTIDÃO NEGATIVA DE DÉBITO E A DECISÃO DE PAGAR TRIBUTOS
title_fullStr	A CERTIDÃO NEGATIVA DE DÉBITO E A DECISÃO DE PAGAR TRIBUTOS
title_full_unstemmed	A CERTIDÃO NEGATIVA DE DÉBITO E A DECISÃO DE PAGAR TRIBUTOS
title_sort	certidão negativa de débito e a decisão de pagar tributos
publisher	Universidade Federal do Maranhão
publishDate	2014
url	https://doaj.org/article/8543d1a7dbc149b483d4418aaa8b5750
work_keys_str_mv	AT nelsonleitaopaes acertidaonegativadedebitoeadecisaodepagartributos AT nelsonleitaopaes certidaonegativadedebitoeadecisaodepagartributos
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A CERTIDÃO NEGATIVA DE DÉBITO E A DECISÃO DE PAGAR TRIBUTOS

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