Sustainability of public policy on tax relief in Brazil
Tax Waiver of Tax and Non-State Public Service
DOI:
https://doi.org/10.17524/repec.v16i2.2960Keywords:
Non-State Public Service, State Supplementary Action, Tax ExemptionAbstract
Objective: to introduce and test a theoretical, non-parametric model to assess a public policy of tax relief, combining the benefit of the tax waiver (RFT) with a non-state public service offer (SPnE), which identifies a Supplementary State Action (ASE) with metrics that signal that public policy is sustainable.
Method: non-parametric positivist, supported by an analytical model of equations that quantify each indicator of the model to identify and bring consistency to the metrics, as defined.
Results: obtained with academic configuration data, retrieved from the rendering of accounts of civil society organizations (CSO), treated by the Research and Extension Laboratory of the Third Sector (LPETS) of the University of Brasília (UnB), signal the robustness and consistency of the metrics of the model in assessing the sustainability of public policy on tax relief in Brazil.
Contributions: they are relevant for the literature, as well as for regulators, managers and researchers, because they signal the adequate specification of the model in signaling the sustainability of public policy. Application is encouraged with market data that can identify any restrictions and limitations of the model.
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