O Impacto da política pública do Simples Nacional sobre a arrecadação do ICMS

Abstract

The debate on public policy originated in the United States, where some names were considered as "founding fathers" of this area, such as: Lasswell; Simon; Lindblom; and Easton. The term "public policy" deals with the concrete and symbolic content of political decisions. Among the concepts discussed, the "policy cycle" emerges, which is a way of understanding a public policy divided into stages, which can be separated between: (i) setting the agenda; (ii) policy formulation; (iii) decision making; (iv) implementation of policies; and (v) policy evaluation. This work was based on the study of the evaluation of the public policy of simplification of the tax system aimed at Micro and Small Companies (MPEs), better known as "Simple National". The present work had as general objective to measure the impact of Simples Nacional's public policy on the collection of ICMS. The method used for the data analysis was the regression with panel data, which is a powerful tool in data analysis that uses both time series and cross section, and one advantage of this methodology is the possibility of working with a database data, which cooperates to the efficiency of results. The analysis chapter was divided into three sub-chapters, in which the first was tested the assumptions of the method and the analysis of model I (state analysis); in the second, the test was replicated, however, using model II (regional analysis); and finally, model III (national analysis). It was possible to conclude that the generation of jobs made by companies opting for Simples National caused a greater impact on the ICMS tax collection than the increase in the number of companies opting for Simples National. But, in a general way, both the companies that opted for this public policy and the jobs generated by them have had a positive impact on the collection of ICMS.