Efficiency measures on tax revenue : a stochastic frontier aproach / Eficiência da arrecadação de impostos e contribuições federais : uma abordagem com uso de fronteiras estocásticas

AUTOR(ES)
DATA DE PUBLICAÇÃO

2008

RESUMO

This study measures the efficiency of tax revenues between the years 1998 and 2006, from estimated using stochastic frontier in data with a panel of nine years. The econometric model proposed allows to verify the performance of the collection of taxes and federal tax in ten regions covering all units of the federation, taking into account the special split tax debts (Refis and Paes), debt and active supervision of the tax as factors that influenced the efficiency of tax collection. The results show that special split tax debts form of negative impact on the efficiency of tax collection. The collection of debt active Union will increase the inefficiency, in the face of an outdated structure for recovery and a slow judicial power. Although the model has shown an effectiveness of the work of tax audit, providing an improvement in the efficiency of tax collection, the perceptions of risk to the taxpayer be picked up by the Federal Revenue has not shown a result of efficiency, with a view to the issue of moral hazard perceived by taxpayers, that according to the pardons offered by the federal government through special split inefficient and systematic collection of innocuous, conclude that even if caught by the tax review will not pay what they should and, consequently, do not suffer penalties. Finally, during the period analyzed, there was a drop in efficiency in all regions tax.

ASSUNTO(S)

fronteira estocástica tax audit split tax tax evasion arrecadação tributária stochastic frontier tax collection evasão fiscal parcelamento tributário fiscalização economia

ACESSO AO ARTIGO

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