{"id":{"repo_id":"brazil-ufba","oai_identifier":"oai:repositorio.ufba.br:ri/41414"},"canonical_url":"https://search.dev.ndltd.org/etd/brazil-ufba/oai:repositorio.ufba.br:ri/41414","repository":{"repo_id":"brazil-ufba","name":"Brazil UFBA","base_url":"https://repositorio.ufba.br/oai/request"},"display":{"title":"Impacto da implementação da NFC-e na arrecadação da BAHIA e avaliação do programa Nota Premiada Bahia","abstract":"In order to analyze auxiliary policies to combat tax evasion, this work evaluated, for the State of Bahia (Brazil), the implementation of the Electronic Consumer Invoice (NFC-e), a digital tax document that is mandatory for transactions with final consumers. In a complementary way, it also evaluated the impact of a state program of tax lotteries for consumers (Nota Premiada Bahia - NPB). The mandatory determination of NFC-e increased, in Bahia, the revenue reported by companies by 6.75%. For companies that are not subject to tax substitution, this value reaches up to 10.7%. The NPB program awards increased the request for invoices by up to 12.8% for small municipalities in Bahia.","abstract_html":"In order to analyze auxiliary policies to combat tax evasion, this work evaluated, for the State of Bahia (Brazil), the implementation of the Electronic Consumer Invoice (NFC-e), a digital tax document that is mandatory for transactions with final consumers. In a complementary way, it also evaluated the impact of a state program of tax lotteries for consumers (Nota Premiada Bahia - NPB). The mandatory determination of NFC-e increased, in Bahia, the revenue reported by companies by 6.75%. For companies that are not subject to tax substitution, this value reaches up to 10.7%. The NPB program awards increased the request for invoices by up to 12.8% for small municipalities in Bahia.","abstract_has_math":false,"creators":["Escolástico, Daniel Lanza"],"institution":"Universidade Federal da Bahia","degree_name":null,"degree_level":null,"degree_discipline":null,"degree_department":null,"school":null,"contributors":[],"advisors":[],"committee_chairs":[],"committee_members":[],"year":2025,"date_issued":"2025-02-04","date_published":"2025-02-04","updated_at":"2026-07-27T22:07:37Z","subjects":["Diferenças-em-diferenças","Sonegaçao","NFC-e","Loteriais fiscais","Nota premiada bahia"],"languages":["por"],"rights":["Acesso Aberto"],"rights_urls":[],"identifier_entries":[]},"links":{"outbound_url":"https://repositorio.ufba.br/handle/ri/41414","outbound_label":"Repository record","outbound_source":"dc:identifier.uri"},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:creator","label":"Author","values":["Escolástico, Daniel Lanza"]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date.accessioned","label":"Dc Date Accessioned","values":["2025-03-12T15:34:01Z"]},{"key":"dc:date.available","label":"Dc Date Available","values":["2025-03-12T15:34:01Z"]},{"key":"dc:date.issued","label":"Date","values":["2025-02-04"]},{"key":"dc:publisher","label":"Institution","values":["Universidade Federal da Bahia"]},{"key":"dc:publisher.department","label":"Dc Publisher Department","values":["Faculdade de Economia"]},{"key":"dc:type","label":"Dc Type","values":["Dissertação"]}]},{"id":"subjects_keywords","label":"Subjects and Keywords","entries":[{"key":"dc:subject","label":"Dc Subject","values":["Diferenças-em-diferenças","Sonegaçao","NFC-e","Loteriais fiscais","Nota premiada bahia"]}]},{"id":"language_rights","label":"Language and Rights","entries":[{"key":"dc:language","label":"Dc Language","values":["por"]},{"key":"dc:rights","label":"Dc Rights","values":["Acesso Aberto"]}]},{"id":"identifiers","label":"Identifiers","entries":[{"key":"dc:identifier.uri","label":"Identifier URI","values":["https://repositorio.ufba.br/handle/ri/41414"]}]},{"id":"additional","label":"Additional Metadata","entries":[{"key":"dc:description.abstract","label":"Abstract","values":["In order to analyze auxiliary policies to combat tax evasion, this work evaluated, for the State of Bahia (Brazil), the implementation of the Electronic Consumer Invoice (NFC-e), a digital tax document that is mandatory for transactions with final consumers. In a complementary way, it also evaluated the impact of a state program of tax lotteries for consumers (Nota Premiada Bahia - NPB). The mandatory determination of NFC-e increased, in Bahia, the revenue reported by companies by 6.75%. For companies that are not subject to tax substitution, this value reaches up to 10.7%. The NPB program awards increased the request for invoices by up to 12.8% for small municipalities in Bahia."]},{"key":"dc:title","label":"Title","values":["Impacto da implementação da NFC-e na arrecadação da BAHIA e avaliação do programa Nota Premiada Bahia"]}]}],"canonical_facts":{"dc:creator":["Escolástico, Daniel Lanza"],"dc:date.accessioned":["2025-03-12T15:34:01Z"],"dc:date.available":["2025-03-12T15:34:01Z"],"dc:date.issued":["2025-02-04"],"dc:description.abstract":["In order to analyze auxiliary policies to combat tax evasion, this work evaluated, for the State of Bahia (Brazil), the implementation of the Electronic Consumer Invoice (NFC-e), a digital tax document that is mandatory for transactions with final consumers. In a complementary way, it also evaluated the impact of a state program of tax lotteries for consumers (Nota Premiada Bahia - NPB). The mandatory determination of NFC-e increased, in Bahia, the revenue reported by companies by 6.75%. For companies that are not subject to tax substitution, this value reaches up to 10.7%. The NPB program awards increased the request for invoices by up to 12.8% for small municipalities in Bahia."],"dc:identifier.uri":["https://repositorio.ufba.br/handle/ri/41414"],"dc:language":["por"],"dc:publisher":["Universidade Federal da Bahia"],"dc:publisher.department":["Faculdade de Economia"],"dc:rights":["Acesso Aberto"],"dc:subject":["Diferenças-em-diferenças","Sonegaçao","NFC-e","Loteriais fiscais","Nota premiada bahia"],"dc:title":["Impacto da implementação da NFC-e na arrecadação da BAHIA e avaliação do programa Nota Premiada Bahia"],"dc:type":["Dissertação"]},"updated_at":"2026-07-27T22:07:37Z"}