Análise do impacto do decreto 31.066/2012 na arrecadação do ICMS no comércio varejista e atacadista de produtos de informática

Abstract

Decree 31.066 / 2012, which regulated Law 14.237/2008, aimed to establish a system of operational and simplified taxation for taxpayers who carry out activities of wholesale and retail trade in information technology products, seeking to make them more competitive. It also sought to neutralize unfair competition in the respective economic segment, since in the new taxation policy instituted the ICMS focuses on the beginning of the marketing chain. It went from the old system of calculating the tax for taxation through the institute of tax substitution. We used the database provided by the State of Ceará's Treasury Department as collection information for the period from 2010 to 2014. For the execution of the present study we used the econometric method Difference in Differences to estimate the results of this new tax policy adopted. In general terms, there was a growth in tax collection for the sector's taxpayers in the MICROEMPRESA collection scheme, and it was not possible to conclude whether there was an impact on tax collection for the NORMAL and EPP taxpayers.