http://repositorio.ufc.br/handle/riufc/73286 Fri, 14 Aug 2026 09:47:38 GMT 2026-08-14T09:47:38Z http://repositorio.ufc.br/handle/riufc/87468 Título: Mensurando os efeitos da reforma tributária sobre tributos indiretos na construção civil com base na tabela SINAPI Autor(es): Soares, Gustavo Sobreira Camilo Abstract: The dissertation in question used the SINAPI Table as a reference for the year 2025 in the municipality of Fortaleza and extracted from it 30 unit prices for service execution. Of these, 15 were different services, and for each one, two execution methods were analyzed: one with a greater share of materials, inputs, or more industrialized products, and another with a greater presence of traditional materials and hourly-paid labor. In this context of tax changes, the analytical strategy to understand the impacts of this new dynamic consisted of carrying out a process of price deleveraging followed by releveraging. Thus, a simulation was conducted considering the transition of the tax reform projected between 2026 and 2033, in which the old taxes gradually decrease while the new VAT (CBS + IBS) progressively increases until 2033. In the simulation based on SINAPI Fortaleza, the Material-to-Labor Ratio (MLR) favored the industrialized examples in 13 out of 15 cases. Regarding total cost, execution methods with a greater share of materials, inputs, or more industrialized products were also cheaper to implement after the reform in 13 out of the 15 cases. Therefore, it was concluded that the reform has the potential to increase the cost of services performed by hourly-paid professionals while reducing the cost of materials, which favors the industrialization of the sector. In some cases, price variations after the completion of the reform exceeded 12%. Tipo: Dissertação Thu, 01 Jan 2026 00:00:00 GMT http://repositorio.ufc.br/handle/riufc/87468 2026-01-01T00:00:00Z http://repositorio.ufc.br/handle/riufc/87430 Título: Investimentos educacionais e arrecadação tributária por bairro em Fortaleza, análise para o período de 2015-2022 Autor(es): Oliveira, Bruno Marinho Cavalcante de Abstract: This study examines the effects of place-based public investments in educational infrastructure, namely Early Childhood Education Centers and Full-Time Schools, on neighborhood-level tax revenues from the services tax and the tourism-related value-added tax in Fortaleza from 2015 to 2022. The empirical strategy combines an event-study difference-in-differences design with matching on pre-treatment outcome trajectories, building an explicit counterfactual for each treated neighborhood and recovering dynamic effects around investment implementation. The main results show a large and short-lived response for the services tax, with sizable increases at the implementation quarter and in the subsequent quarter, and additional evidence up to roughly one year depending on specification. Robustness checks re-estimate the design under progressively stricter matching vectors that incorporate 2010 Census covariates capturing socioeconomic gradients and urban pressure, confirming the stability of the services-tax dynamics. For the tourism-related value-added tax, the evidence is markedly weaker, with no clearly persistent post-implementation path and higher sensitivity to specification. The findings suggest that localized urban investments can generate short-run fiscal externalities in territorially anchored service tax bases, while effects on more aggregated tax bases appear limited and less tightly linked to the immediate neighborhood environment. Tipo: Dissertação Thu, 01 Jan 2026 00:00:00 GMT http://repositorio.ufc.br/handle/riufc/87430 2026-01-01T00:00:00Z http://repositorio.ufc.br/handle/riufc/86805 Título: Desigualdade de renda e crescimento econômico no Nordeste Brasileiro: um estudo quantitativo (2012-2023) Autor(es): Barbosa, Orlei de Oliveira Abstract: This dissertation evaluates the relationship between income distribution inequality and economic development in the states of Northeast Brazil from 2012 to 2023. To estimate the model and test the applicability of the Kuznets relationship in the region, as well as the effects of the COVID-19 pandemic on income concentration, explanatory variables widely used in the empirical literature are examined. The methodology employed for estimating the proposed model is panel data analysis. The data used in the research were obtained from the Continuous PNAD and the IBGE’s National Accounts System (SNC), and the estimates were carried out using linear regressors through the FGLS method. The empirical results confirm the existence of a Kuznets relationship between growth and inequality in the Northeast region during the period, and that, by 2023, all states were already on the downward-sloping segment of the curve. They also indicate a strong influence of income transfer programs, such as Emergency Aid, in reducing inequality in the region, an effect that was significantly amplified during the pandemic period. Additionally, a positive relationship was found between the average retirement benefit value and the illiteracy rate and the level of inequality, suggesting that increases in this indicator do not necessarily translate into gains in distributive equity. It is expected that the results will provide empirical evidence to support public policies aimed at economic development while ensuring greater social equity in the region. Tipo: Dissertação Thu, 01 Jan 2026 00:00:00 GMT http://repositorio.ufc.br/handle/riufc/86805 2026-01-01T00:00:00Z http://repositorio.ufc.br/handle/riufc/86571 Título: Uma proposta de avaliação da gestão dos recursos próprios das Unidades Federativas do Brasil Autor(es): Coelho Filho, Túlio Madson Arruda Abstract: This dissertation aims to analyze the relative efficiency of Brazilian states in converting financial autonomy and investment effort into accumulated growth of own-source revenue in the period from 2021 to 2024. The study is grounded in the context of Brazilian fiscal federalism, characterized by subnational borrowing restrictions, budget rigidity, and high dependence on intergovernmental transfers, in which the main state taxes — ICMS, IPVA and ITCMD — play a central role in fiscal sustainability. Two indicators are constructed: accumulated growth of own-source revenue and financial autonomy, defined as the ratio between own taxes and current expenditures. The descriptive analysis reveals significant heterogeneity among states and a distinction between cyclical revenue growth and structural capacity to finance public spending. Subsequently, Data Envelopment Analysis (DEA), BCC model oriented to output, is applied, considering financial autonomy and the share of investment in own revenue as inputs, and accumulated revenue growth as output. The results indicate that six states lie on the efficiency frontier in both estimated specifications, while the remaining states show varying degrees of distance from the frontier, suggesting potential room for revenue expansion given their structural conditions. The findings demonstrate that revenue growth alone does not characterize efficiency, requiring joint analysis of structural fiscal conditions and the ability to convert them into revenue performance. Tipo: Dissertação Thu, 01 Jan 2026 00:00:00 GMT http://repositorio.ufc.br/handle/riufc/86571 2026-01-01T00:00:00Z