AN APPROACH TO TSAN REVENUES IN BRAZIL AFTER THE IMPLEMENTATION OF THE FISCAL RESPONSIBILITY LAW

Authors

  • Rogélio Gerônimo Santos
  • Sidnei Pereira do Nascimento

Abstract

The aim of this study was to evaluate the impacts of the Fiscal Responsibility Law (FRL) in per capita income Tax on Services of Any Natures (TSAN) in Brasil. The study measured the dynamics of TSAN revenues from 1997 to 2011, from the state of São Paulo. For this, we used the econometric methodology called Polygonal adjustment in order to derive the behavior of the evolution of revenues from TSAN. The results showed that, compared to the state of São Paulo, the other states, in general, achieved per capita growth rates lower TSAN after the effective implementation of the Fiscal Responsibility Law (FRL) in 2005. The states that earned higher rates than the state of São Paulo belong to the region North, Northeast and Minas Gerais in the Southeast.

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Published

2019-04-06

How to Cite

Santos, R. G., & Nascimento, S. P. do. (2019). AN APPROACH TO TSAN REVENUES IN BRAZIL AFTER THE IMPLEMENTATION OF THE FISCAL RESPONSIBILITY LAW. Latin American Journal of Business Management, 9(2). Retrieved from https://www.lajbm.com.br/journal/article/view/503

Issue

Vol. 9 No. 2 (2018)

Section

Articles

License

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