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Copyright of Gestão e Regionalidade is the property of Universidade Municipal de Sao Caetano do Sul and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Gestão e Regionalidade is the property of Universidade Municipal de Sao Caetano do Sul and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This study aimed to estimate the impact of Simples Nacional's public policy on ICMS collection. For this purpose, the econometric method of panel data was used: a sophisticated tool for data analysis composed of time series and cross-sectional data. Estimates indicated that for each worker hired by a company that opted for the Simple National regime, an average annual increase in ICMS tax collection of around R$ 268.09 was produced, and for each new company that opted for the Simple National tax system, the tax revenue increased of ICMS at an annual average of R$ 251.53. Thus, the results indicated that Simples Nacional's public policy was effective in its objective of increasing tax collection. [ABSTRACT FROM AUTHOR]