Banca de DEFESA: FILIPE VASCONCELOS ROCHA

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : FILIPE VASCONCELOS ROCHA
DATE: 10/03/2022
TIME: 09:00
LOCAL: Google meet (meet.google.com/xns-yzan-xte)
TITLE:

The Impacts of Changes in ICMS Rates on the Tributary Balance of the State of Rio de Janeiro: A Study of the “Novo Regime de Recuperação Fiscal” in Computable General Equilibrium model

KEY WORDS:

Tax Recovery Regime, Computable General Balance, Economic Projection

PAGES: 56
BIG AREA: Ciências Sociais Aplicadas
AREA: Economia
SUBÁREA: Economia Regional e Urbana
SPECIALTY: Economia Regional
SUMMARY:

The research is aimed at evaluating the possible impacts generated by changes in ICMS rates, through the “Novo Regime de Recuperação Fiscal” in the stage of approval in the State of Rio de Janeiro, Brazil. As a fundamental hypothesis, it is believed that it is possible to improve the fiscal balance of the State through changes in ICMS rates. To achieve results for such an assessment, an in-depth study of the Computable General Equilibrium methodology was developed, defining the database and the main mechanisms of the model to be develop. The main expected results are related to finding the most relevant sectors for tax collection in the State and discovering sectors in which changes in ICMS rates (such as reductions) can lead to an improvement in tax collection in the short and/or long term.

BANKING MEMBERS:
Presidente - 051.915.177-17 - EVERLAM ELIAS MONTIBELER - UFES
Interno - 1847490 - JOILSON DE ASSIS CABRAL
Interna - 1863173 - MARIA VIVIANA DE FREITAS CABRAL
Externo à Instituição - ADRIANO MARCOS RODRIGUES FIGUEIREDO - UFMS