Efeitos da mudança de tributação do ICMS das empresas atacadistas nas compras interestaduais do setor de minimercados do Estado do Ceará

Abstract

The decree 29.560/2008, which regulates Law No. 14.237/2008, aimed to protect the Ceará wholesalers and stimulate domestic trade through a reduction of the tax burden. This study aimed to verify if, after the expiration of the said decree, the retailers have shifted their purchases to domestic interstate acquisitions, reaching the purpose proposed by the public policy established by government managers. To obtain the results of this inquiry, the regression models Logit and Tobit to estimate an econometric study in order to observe whether there was a change in the behavior of retailers in relation to its purchases of interstate goods were used. Moreover, it was observed whether certain factors like uptime of the company, geographic location with other border states and local supply wholesalers in the municipality in which the property is situated has an influence on the decision to purchase goods in foreign markets. The results showed that public policy results are not relevant to retailers regime Normal pickup, but was successful in relation to national retailers simply signaling that is not stopped buying interestadually but happened to buy more domestically. It was also found that the factors cited above are relevant to the propensity of companies to purchase goods interstate, although sometimes with different arrangements for each type of payment purposes.