Investimentos de Capital, Custo Tributário e Competitividade: O Caso do Setor Siderúrgico Brasileiro
Bibliographic record
Abstract
Este artigo tem como objetivo o estudo do impacto do custo tributario incidente sobre o investimento destinado a expansao de uma planta siderurgica no Brasil, comparada com a carga tributaria que ocorreria caso tal investimento fosse realizado em outros paises alternativos, ou seja, EUA, Canada e Chile. O estudo e desenvolvido no contexto do reconhecimento de que determinados eventos que provocam efeitos no nivel de competitividade das empresas estao fora do seu âmbito de acao. Entre tais eventos considera-se neste estudo a carga tributaria, elemento integrante do conjunto de politicas macroeconomicas governamentais. No desenvolvimento do estudo utilizou-se a metodologia do estudo de caso multiplo, por meio do qual mensurou-se o custo tributario incidente sobre o investimento planejado, respeitada a legislacao vigente em cada um dos paises pesquisados. O resultado do estudo permite concluir que dos quatro paises considerados e o que apresenta o maior custo tributario, com diferenca significativa em relacao aos demais paises, os quais propiciam um incentivo fiscal haja vista a carga tributaria negativa. Dentre os outros tres paises analisados, os que mais favorecem as empresas a serem competitivas sao, pela ordem, Chile, EUA e Canada.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.001 | 0.004 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.002 | 0.003 |
| Science and technology studies | 0.001 | 0.002 |
| Scholarly communication | 0.003 | 0.001 |
| Open science | 0.001 | 0.001 |
| Research integrity | 0.001 | 0.001 |
| Insufficient payload (model declined to judge) | 0.005 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".