Reflexos nos indicadores sociais e econômicos nos municípios cearenses onde se localizam os postos fiscais

Abstract

Several states of the federation have fixed Fiscal Posts for the inspection of goods in transit. This function of the Tax Authority, to inspect goods in transit, is very important in order to curb tax infractions, notably ancillary ones. However, the main function of the post is potential, not collection, since it guarantees the presence of the State in the transit of goods to the business establishment. The present work analyzes the impact that the Fiscal Posts of Ceará currencies cause in the economy and in the social indicators of the respective municipalities where they are located. The analysis covers all municipalities in Ceará, counting the twelve that currently hold such units belonging to the structure of the Ceará State Finance Department, focused primarily on the launch of the ICMS tax credit and collection. Classical econometrics techniques are used, such as linear regression with data organized in a time series panel, with the use of secondary data in cross section in the development of the research to be presented considering the period from 2010 to 2016. It is concluded that the presence of the Posts Taxes reverberates positively in local economies: the GDP per capita in the municipalities with the Posts is approximately 10% higher, on average, in relation to the other municipalities. Additionally, it was observed that the presence of the Stations indirectly influences the municipal human development indices of education and health.