Relação entre carga tributária e valor adicionado

Gassen, Cátia; Ludwig, Marivane Ely; Michels, Andressa

doi:10.18696/reunir.v9i2.805

Cited by 4 publications

(2 citation statements)

References 2 publications

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“…Research dealing with working capital management using a sample of cyclical and noncyclical industries has not been reported in the Web of Science and Scopus databases yet, but investigation of phenomena divided into cyclical and non-cyclical industries has been presented by many authors -for example, in the fi eld of taxes (Gassen et al, 2019) and other economic phenomena (Bortoluzzi et al, 2017;Kuziak and Piontek, 2019).…”

Section: Theoretical Backgroundmentioning

confidence: 99%

Government Debt and Economic Freedom in the CEE countries. Less is More

Mura,

Donath

2023

Prague Economic Papers

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Government debt has increased not only in times of economic stress, but it has become a common manifestation of government expenditure funding. The aim of the paper is to inspect the effect of government debt on economic freedom in ten CEE countries between 1995 and 2020 using a panel model approach. Selected quantitative and qualitative variables were examined to validate the hypothesis, including public governance indicators, besides the economic ones. Based on a robust panel setting, we conclude that government debt has a negative impact on economic freedom. A causality from government debt to economic freedom is detected together with a long-term equilibrium relationship between them, with both a long-run and a shortrun negative impact of debt on economic freedom. For the considered countries, the gross debt impacts economic freedom and not vice-versa.

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Section: Theoretical Backgroundmentioning

confidence: 99%

Government Debt and Economic Freedom in the CEE countries. Less is More

Mura,

Donath

2023

Prague Economic Papers

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“…According to Silva, Martins and Vendruscolo (2015), the labor law of Brazil is complex, because it imposes obligations on workers and companies, defining the "labor costs" as the total expenses incurred with the worker's labor force, including remuneration, benefits and social charges. Gassen, Ludwig and Michels (2019) claim that, in times of crisis, such costs destruct companies.…”

Section: Previous Studiesmentioning

confidence: 99%

Labor and tax impacts of Law number 14.020/2020 amid Covid-19

Moreira¹,

Souza²,

Guedes³

2022

Rev. Cat. Cien. Cont.

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The research aims to measure the labor costs and tax impacts arising from Law No. 14.020, of July 6th, 2020 (resulting from the conversion of Provisional Measure No. 936, of April 1st, 2020), which established the Emergency Program for Employment Maintenance and Income (relaunched by Provisional Measure No. 1.045, of April 27th, 2021), in agents: government, company, and employees. A case study was carried out with the textile industry, segregating the variables impacted by the adoption of the law regarding burdens and bonuses and regarding labor costs and tax impacts for the subjects involved. The company's monthly working capital bonus, which is the object of this study, after the 25% reduction in working hours to the suspension of contracts, would vary, respectively, between 43.1 and 132.7 thousand reais, the counterpart of burden between 41.5 and 110.3 thousand reais in the government and between 3.4 and 28.2 thousand reais in employees. The option for suspension in March and April saved him 265.5 thousand reais and preserved 97.7% of his jobs. This research serves as a model for the application of options generated by the government in contingencies that affect the labor market, in addition to contributing to the literature as a diagnosis of the effects of these actions.

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Impactos trabalhistas e tributários da Lei n.º 14.020/2020 em meio à Covid-19

Moreira¹,

Souza²,

Guedes³

2022

Rev. Cat. Cien. Cont.

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A pesquisa tem como objetivo mensurar os custos trabalhistas e os impactos tributários oriundos da Lei n.º 14.020, de 6 julho de 2020 (decorrente da conversão da Medida Provisória n.º 936, de 1º de abril de 2020), que instituiu o Programa Emergencial de Manutenção do Emprego e da Renda (relançado pela Medida Provisória n.º 1.045, de 27 de abril de 2021), nos agentes: governo, empresa e empregados. Foi realizado um estudo de caso com uma indústria têxtil, segregando as variáveis impactadas com a adoção da lei quanto a ônus e bônus e quanto a custos trabalhistas e impactos tributários para os sujeitos envolvidos. O bônus de capital de giro mensal da empresa, objeto deste estudo, da redução de jornada de 25% à suspensão dos contratos, variou, respectivamente, entre 43,1 e 132,7 mil reais, à contrapartida de ônus entre 41,5 e 110,3 mil reais no governo e entre 3,4 e 28,2 mil reais nos funcionários. A opção pela suspensão, em abril e maio, gerou economia de 265,5 mil reais e preservou 97,7% dos seus empregos. O estudo serve como modelo de aplicação das opções geradas pelo poder público em contingências que afetam o mercado de trabalho, contribuindo para a literatura como diagnóstico dos efeitos dessas ações.

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Relação entre carga tributária e valor adicionado

Cited by 4 publications

References 2 publications

Government Debt and Economic Freedom in the CEE countries. Less is More

Government Debt and Economic Freedom in the CEE countries. Less is More

Labor and tax impacts of Law number 14.020/2020 amid Covid-19

Impactos trabalhistas e tributários da Lei n.º 14.020/2020 em meio à Covid-19

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