Impacto da implementação da NFC-e na arrecadação da BAHIA e avaliação do programa Nota Premiada Bahia

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.

Grantor dc:publisher

Universidade Federal da Bahia

Year dc:date.issued

2025

Author dc:creator

• Escolástico, Daniel Lanza

• Diferenças-em-diferenças
• Sonegaçao
• NFC-e
• Loteriais fiscais
• Nota premiada bahia

Statement dc:rights

• Acesso Aberto

Language dc:language

por

Repository record dc:identifier.uri

https://repositorio.ufba.br/handle/ri/41414

OAI identifier oai:identifier

oai:repositorio.ufba.br:ri/41414