O Programa de educação fiscal "sua nota vale dinheiro" como instrumento de projeto piloto de conscientização no Estado do Ceará

• Ano de defesa: 2012
• Autor(a) principal: Batista, Esperança de Luna
• Orientador(a): Callado, Marcelo de Castro
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Palavras-chave em Português: Educação; Arrecadação; Imposto sobre Circulação de Mercadorias e Serviços
• Link de acesso: http://www.repositorio.ufc.br/handle/riufc/9478

The Tax Education Program "Your note is money" is intended to combat tax evasion, in addition to strengthening the collection of Tax on the Circulation of Goods and Services Provided on Interstate Transportation, Intercity and Communications - ICMS, according to IRS data, corresponding to 94% of the revenue collected by the state. Are able to participate in the program the final consumer, i.e., individuals, social institutions, non-profit sport organizations, boards of professional supervision, community associations and classes, philanthropic, religious, cultural and NGOs Corporations are prevented to participate in the program, as well as can not attend the same people who are directly involved in the operation of these companies. This research analyzes the effect of the program "Your note is money" on the collection of the State, as well as the amounts paid by SEFAZ/CE program participants. The results point to the statement that the program "Your note is money" has as main feature the ability to entice the consumer to demand fiscal note or coupon when purchasing goods or services.