{"id":"https://openalex.org/W2993663576","doi":null,"title":"SONEGA\u00c7\u00c3O FISCAL: Uma an\u00e1lise dos seus Efeitos na Economia Brasileira","display_name":"SONEGA\u00c7\u00c3O FISCAL: Uma an\u00e1lise dos seus Efeitos na Economia Brasileira","publication_year":2019,"publication_date":"2019-10-14","ids":{"openalex":"https://openalex.org/W2993663576","mag":"2993663576"},"language":"pt","primary_location":{"id":"pmh:oai:revistas.fucamp.edu.br:article/1889","doi":null,"is_oa":true,"landing_page_url":"https://revistas.fucamp.edu.br/index.php/ragc/article/view/1889","pdf_url":"https://revistas.fucamp.edu.br/index.php/ragc/article/download/1889/1212","source":{"id":"https://openalex.org/S4306525312","display_name":"RAGC","issn_l":"2317-0484","issn":["2317-0484"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2317-0484","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://revistas.fucamp.edu.br/index.php/ragc/article/download/1889/1212","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5037347612","display_name":"Carolina Reis de Macedo","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Carolina Reis de Macedo","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5010108230","display_name":"Jos\u00e9 Washington de Freitas Diniz Filho","orcid":"https://orcid.org/0000-0001-7892-7007","observed_orcids":["https://orcid.org/0000-0001-7892-7007"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Jos\u00e9 Washington de Freitas Diniz Filho","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0001-7892-7007","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"7","issue":"31","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9829000234603882,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9829000234603882,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.01640000008046627,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11770","display_name":"Fiscal Policy and Economic Growth","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-evasion","display_name":"tax evasion","score":0.9959999918937683},{"id":"https://openalex.org/keywords/tax-revenue","display_name":"tax revenue","score":0.6240000128746033},{"id":"https://openalex.org/keywords/macroeconomic-factors","display_name":"macroeconomic factors","score":0.5770000219345093},{"id":"https://openalex.org/keywords/gross-domestic-product","display_name":"gross domestic product","score":0.8849999904632568},{"id":"https://openalex.org/keywords/imports-and-exports","display_name":"imports and exports","score":0.925000011920929},{"id":"https://openalex.org/keywords/exchange-rates","display_name":"exchange rates","score":0.9990000128746033},{"id":"https://openalex.org/keywords/brazilian-economy","display_name":"Brazilian economy","score":0.6359999775886536}],"concepts":[{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.6672796010971069},{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.49125903844833374},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.19571098685264587}],"mesh":[],"locations_count":2,"locations":[{"id":"pmh:oai:revistas.fucamp.edu.br:article/1889","doi":null,"is_oa":true,"landing_page_url":"https://revistas.fucamp.edu.br/index.php/ragc/article/view/1889","pdf_url":"https://revistas.fucamp.edu.br/index.php/ragc/article/download/1889/1212","source":{"id":"https://openalex.org/S4306525312","display_name":"RAGC","issn_l":"2317-0484","issn":["2317-0484"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2317-0484","raw_type":"info:eu-repo/semantics/article"},{"id":"mag:2993663576","doi":null,"is_oa":true,"landing_page_url":"http://www.fucamp.edu.br/editora/index.php/ragc/article/download/1889/1212","pdf_url":null,"source":{"id":"https://openalex.org/S4306525312","display_name":"RAGC","issn_l":"2317-0484","issn":["2317-0484"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"RAGC","raw_type":null}],"best_oa_location":{"id":"pmh:oai:revistas.fucamp.edu.br:article/1889","doi":null,"is_oa":true,"landing_page_url":"https://revistas.fucamp.edu.br/index.php/ragc/article/view/1889","pdf_url":"https://revistas.fucamp.edu.br/index.php/ragc/article/download/1889/1212","source":{"id":"https://openalex.org/S4306525312","display_name":"RAGC","issn_l":"2317-0484","issn":["2317-0484"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2317-0484","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[{"score":0.5473999977111816,"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2993663576.pdf","grobid_xml":"https://content.openalex.org/works/W2993663576.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W3010408271","https://openalex.org/W7046002516","https://openalex.org/W7115895687","https://openalex.org/W7119340187","https://openalex.org/W4416285868","https://openalex.org/W7120462638","https://openalex.org/W4415445342","https://openalex.org/W7220532464","https://openalex.org/W7119333079","https://openalex.org/W7119373715"],"abstract_inverted_index":{"Os":[0],"tributos":[1],"s\u00e3o":[2,18],"presta\u00e7\u00f5es":[3],"obrigat\u00f3rias,":[4],"pagas":[5],"em":[6,38,141,194],"dinheiro":[7],"e":[8,26,45,69,98,151,226,237,249,292],"usadas":[9],"para":[10],"subsidiar":[11],"a":[12,19,31,48,70,85,100,128,155,179,204,210,215,243,246,254,274,282],"atividade":[13],"estatal;":[14],"dessa":[15],"forma,":[16],"eles":[17],"principal":[20],"fonte":[21],"de":[22,41,50,127,164,177,202,222,239,256,289],"renda":[23],"do":[24,87,217,219,286],"governo":[25],"\u00e9":[27,73,107,149],"atrav\u00e9s":[28],"deles":[29],"que":[30,83,111,146,263],"administra\u00e7\u00e3o":[32],"p\u00fablica":[33],"constr\u00f3i":[34],"escolas,":[35],"hospitais,":[36],"investe":[37],"cultura,":[39],"gera\u00e7\u00e3o":[40],"emprego,":[42],"saneamento":[43],"b\u00e1sico":[44],"infraestrutura,":[46],"promove":[47],"coleta":[49,211],"lixo,":[51],"realiza":[52],"o":[53,78,112,147,157,161,184],"pagamento":[54],"dos":[55,212],"empregados":[56],"p\u00fablicos,":[57],"dentre":[58],"outras":[59],"atividades.":[60],"Mas,":[61],"no":[62,93,133,268,284],"Brasil,":[63],"tem-se":[64],"uma":[65],"elevada":[66],"carga":[67],"tribut\u00e1ria":[68],"contrapartida":[71],"n\u00e3o":[72,130],"satisfat\u00f3ria;":[74],"com":[75,273],"isso,":[76],"aparece":[77],"problema":[79,106,163],"da":[80,135,169,196],"sonega\u00e7\u00e3o":[81,170,197,216,247],"fiscal":[82,171,198,248],"reduz":[84],"arrecada\u00e7\u00e3o":[86],"Estado,":[88],"acarreta":[89],"na":[90,120,172,191],"concorr\u00eancia":[91],"desleal":[92],"setor":[94],"privado,":[95],"gera":[96],"desemprego":[97],"afeta":[99],"comunidade":[101],"como":[102,183],"um":[103],"todo.":[104],"Esse":[105],"antigo,":[108],"existe":[109],"desde":[110],"Brasil":[113],"era":[114],"colonizado":[115],"por":[116],"Portugal,":[117],"mais":[118],"precisamente":[119],"\u00e9poca":[121],"das":[122,228],"capitanias":[123],"heredit\u00e1rias,":[124],"pelo":[125,137],"fato":[126],"metr\u00f3pole":[129],"se":[131,153,278],"interessar":[132],"crescimento":[134],"col\u00f4nia,":[136],"contr\u00e1rio,":[138],"preocupava-se":[139],"apenas":[140],"explorar":[142],"suas":[143],"riquezas.":[144],"Visto":[145],"tema":[148],"amplo":[150],"pouco":[152],"discute":[154],"respeito,":[156],"presente":[158],"artigo":[159],"apresenta":[160],"seguinte":[162],"pesquisa:":[165],"Quais":[166],"os":[167,188,200],"impactos":[168,189],"economia":[173,192],"brasileira":[174,193],"nos":[175],"anos":[176,201],"2011":[178,203],"2016?":[180],"E":[181],"tem":[182],"objetivo":[185],"geral:":[186],"Analisar":[187],"causados":[190],"detrimento":[195],"entre":[199,245],"2016.":[205],"Para":[206,241],"tanto,":[207],"foi":[208],"realizada":[209],"montantes":[213],"referentes":[214],"site":[218],"Instituto":[220],"Brasileiro":[221],"Planejamento":[223],"Tribut\u00e1rio":[224],"(IBPT)":[225],"utiliza\u00e7\u00e3o":[227],"vari\u00e1veis":[229,251,266],"macroecon\u00f4micas":[230],"produto":[231],"interno":[232],"bruto":[233],"(PIB),":[234],"importa\u00e7\u00f5es,":[235],"exporta\u00e7\u00f5es":[236],"taxa":[238,288],"c\u00e2mbio.":[240],"verificar":[242],"rela\u00e7\u00e3o":[244,271],"as":[250,265],"macroecon\u00f4micas,":[252],"utilizou-se":[253],"sistem\u00e1tica":[255],"regress\u00e3o":[257],"linear":[258],"simples.":[259],"Como":[260],"resultado,":[261],"observou-se":[262],"todas":[264],"empregadas":[267],"estudo":[269],"t\u00eam":[270],"direta":[272],"evas\u00e3o":[275],"fiscal,":[276],"portanto":[277],"ela":[279],"aumenta,":[280],"h\u00e1":[281],"eleva\u00e7\u00e3o":[283],"comportamento":[285],"PIB,":[287],"c\u00e2mbio,":[290],"importa\u00e7\u00f5es":[291],"exporta\u00e7\u00f5es.":[293]},"counts_by_year":[],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2019-12-13T00:00:00"}
