bachelorThesis
Redução dos impostos como atrator de eventos com apelo turístico: uma análise do impacto sobre a arrecadação no município de Londrina/PR
Fecha
2020-11-13Registro en:
SOUZA, Arthur Colombo Balassa e. Redução dos impostos como atrator de eventos com apelo turístico: uma análise do impacto sobre a arrecadação no município de Londrina/PR. 52 f. Trabalho de Conclusão de Curso (Graduação) - Universidade Tecnológica Federal do Paraná, Londrina, 2020.
Autor
Souza, Arthur Colombo Balassa e
Resumen
Taxation is the essence of the State as we know it because it finances and maintains it, generating resources for it to fulfill its obligations to society. Going against the common sense, an increase in the tax rate does not always generate an increase in revenue for the State, as demonstrated by the Laffer curve, the basic concept for this research. Therefore, as the maximum tax rate is not the one that generates the highest tax revenue, there is a need to calibrate this rate in order to maximize the revenue obtained and it is in this problem that the current research focus, specifically in the city of Londrina - PR in events with tourist potential. Through the application of a form to companies that work with events of this kind, one can find how a percentage variation in this tax rate affects the attractiveness of events with tourist potential and, consequently, the total collected in Taxes on Services of this type of event in the city. The results obtained confirm the concept of the Laffer curve and demonstrate that the tax rate that maximizes revenue is 3.5%, generating an increase of 15.9% in the
revenue acquired with this tax while the maximum rate, of 5%, is the one that generates the lowest tax return.