Trajetória do ICMS - RN após a obrigatoriedade da nota fiscal eletrônica em operações interestaduais e o fechamento dos postos fiscais

Abstract

The purpose of this study is to analyze the impact on ICMS collection in Rio Grande do Norte occurred after the mandatory use of electronic invoice in interstate operations and the total closure of the tax stations. Analyzing the results obtained through a Prais-Winsten regression model, it was observed that the requirement to issue electronic tax invoice in interstate operations provided a considerable increase in ICMS collection in this State, however, the extinguishment of tax stations, from the point of view of ICMS collection, did not present statistical significance in the collection of this tax.