2020. 1. 24. 01:10ㆍ카테고리 없음
EMPIRICAL ANALYSISInitially we realized difference tests between population averages (Test t), for paired data (the same population: before and after) and also for different companies. Specifically, we verified whether the average revenues during the period before the implementation of the EI were inferior to the average revenues during the period after. The tests were performed for different samples. First, we considered all of the selected sectors, the wholesale and retail markets for pharmaceuticals, cosmetics, and food products, or in other words, companies that are required to emit EIs and companies that are not.
Fiscalizacao Sefaz Com Fiscal Eletronico Del
A NFC-e substitui a nota fiscal de venda a consumidor, modelo 2, e o. Esta modalidade de nota.
GroupObservationsAverageStandard ErrorStandard DeviationConfidence Level of 95%015301125,301.321,780.923,689.0926,9842,469.381,688.694,742,871682,304.91,002,634Combined156,38242,916.441,959.021774,698.139,076.7946,756.08Difference-817,167.913,329.9-843,294.4-791,041.4Difference = average (0) - average (1)t = -61.3030 degrees of freedom = 156,380H 0: difference = 0H a: difference t ) = 0.0000H a: difference 0 Pr(T t) = 1.0000Source: Study data. Note: H 0 = null hypothesis. H a= alternative hypothesis.
Fiscalizacao Sefaz Com Fiscal Eletronico Para
T = Calculated T. T = critical value of t.Later we tested just the companies that were required to emit EIs, that is, just those from the wholesale market. The results can be observed in. 4.1 The quasi-experiment and the tax revenue outputs after the implementation of the EIThe challenge of analyzing the effect of the treatment in this study is that the association between the pre-implementation revenues and the post-implementation outputs could be due to the endogenous selection of the firms that make up the treatment group, rather than the real impact of an increase in tax revenues. In order to deal with this selection concern, we have opted to perform a quasi-experiment using a control sample whose companies are not required to emit EIs and a treatment sample of companies that are required to emit EIs.Thus, we opted to perform difference-in-difference estimation regressions using a group of panel data that contains information about the activities of companies required to emit EIs and companies that are not required to emit EIs, considering five years before the implementation (t - 5) and seven years after the implementation (t + 7).