Análise da arrecadação do ICMS do setor de medicamentos e produtos farmacêuticos no Estado do Ceará após a implantação do regime simplificado

Abstract

This work describes the analysis of the ICMS revenue in the drug and pharmaceutical sector in the Ceará state after the implementation of net charge regime, governed by Decree no. 29816 of August 6, 2009. The effect of net charge on the collection of the tax from the companies was measured by a multiple regression model where the dependent variable was the total monthly ICMS collection from the whol esaler (CNAE 4644301) and retailer pharmaceuticals with formula manipulation (CNAE 4771702) sectors, during the period of January 2006 to June 2014. The exogenous variables used in the model were the companies billing, interest rate, unemployment rate and a variable "dummy" equal to one from October 2009. The study involving the wholesale sector showed that there was a reduction in the payment of the ICMS after the implementation of the new tax system. However, the new legislation positively influenced the ICMS in the retail sector of pharmaceutical products with formula manipulation.