Impactos da nota fiscal eletrônica no comportamento do contribuinte no Estado do Ceará: uma análise segmentada

Abstract

This dissertation analyzes the effects of the implementation of the Electronic Invoice (NF-e) in Ceará in 2010 on the behavior of ICMS taxpayers, and more specifically on the probability of them having tax assessment notices or tax records. For this purpose, it uses monitoring data for 41,272 active companies in the State of Ceará, before (2008 and 2009) and after (2011 and 2012) the implementation of the policy, being divided into two treatment groups (companies required to use MF-and in 2010, and companies with voluntary membership) and a control group (companies that did not join the program). Logit models were estimated in the framework of the differences-in-differences analysis, and the results allowed to infer that the compulsory nature of NF-e in the companies was more effective in the companies with normal collection regime, providing a moderate reduction effect of 4, 49% in theself-assessment rate and 5,16% in the probability of filing tax returns with zero or negative tax amounts.