O IMPACTO DA POLÍTICA PÚBLICA DO SIMPLES NACIONAL SOBRE A ARRECADAÇÃO DO ICMS.

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]