Banca de DEFESA: MARCHEZAN ALBUQUERQUE TAVEIRA

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
DISCENTE : MARCHEZAN ALBUQUERQUE TAVEIRA
DATA : 19/12/2022
HORA: 15:00
LOCAL: SALA DE AULA DO CURSO DE ECONOMIA
TÍTULO:

SIMPLES NATIONAL: IMPACTS ON AGGREGATE EMPLOYMENT IN BRAZIL

PALAVRAS-CHAVES:

Aggregate Employment. Simple national. Tax Expenses. Budget Public. Quantile Regression. Dashboard data.

PÁGINAS: 86
GRANDE ÁREA: Ciências Sociais Aplicadas
ÁREA: Economia
RESUMO:

Simples Nacional is, by far, the largest tax spending policy in the country, responding for tax breaks of hundreds of millions of reais each year. The present work has the objective of analyzing the impact of such tax expenditures on the aggregate employment of the economics, a front practically unexplored in the literature. We also opened the analysis to assess such influence in the major economic sectors: Agriculture, Industry, Construction, Commerce and Services. To investigate the influence of these expenses on the generation of employment, the methodology used was the Quantile Regression, through the models of Fixed Effects, according to Koenker's formulation (2004), and Random Effects Correlated, according to the model by Abrevaya and Dahl (2008). this method econometric, semiparametric, it allows evaluating the impacts of a public policy to the along the entire quantile distribution of the dependent variable, being robust to outliers and presence of heteroscedasticity in terms of estimation error. To estimate the expenses Simples Nacional taxes, variable of interest, we start from the gross revenue and the mass salary of companies belonging to the regime in 16 economic sectors, according to CNAE classification, distributing such sectors by federation units, in eight years of research (2011 to 2018), composing a panel of 3,456 observations. The results found allow us to conclude that the tax expenditures of the Simples Nacional produced, in the analyzed period, significant and favorable influence on aggregate employment in the economy Brazil and also individually in each of the evaluated sectors. Yet, within hypotheses considered in the work, Simples Nacional demonstrated an advantageous cost-benefit ratio, although, given the characteristics of the program, it is difficult to design a counterfactual scenario.

 

MEMBROS DA BANCA:
Externo à Instituição - FREDERICO AUGUSTO GOMES DE ALENCAR
Presidente - 1637 - FRANCISCO SOARES DE LIMA
Interno - 1582 - JOEDSON JALES DE FARIAS