DSpace Coleção:https://repositorio.ufms.br/handle/123456789/88962026-07-22T12:33:26Z2026-07-22T12:33:26ZA REGRESSIVIDADE TRIBUTÁRIA NO BRASIL: EVIDÊNCIAS A PARTIR DO ICMS EM MATO GROSSO DO SUL E DA ISENÇÃO DE LUCROS E DIVIDENDOS NO IRPFhttps://repositorio.ufms.br/handle/123456789/146562026-07-20T11:35:28Z2026-01-01T00:00:00ZTítulo: A REGRESSIVIDADE TRIBUTÁRIA NO BRASIL: EVIDÊNCIAS A PARTIR DO ICMS EM MATO GROSSO DO SUL E DA ISENÇÃO DE LUCROS E DIVIDENDOS NO IRPF
Abstract: Among the factors associated with the regressivity of the Brazilian tax system, the high
share of consumption taxation and the exemption of profits and dividends from the
Personal Income Tax (IRPF) stand out. In this context, this study aims to analyze how
these two factors contribute to tax regressivity, based on the effective tax rates of the
Tax on the Circulation of Goods and Services (ICMS) in the state of Mato Grosso do
Sul and the Personal Income Tax (IRPF) at a national scale. The research is
characterized as descriptive, adopting a quantitative approach. For the calculation of
the effective ICMS rate, consumption data from the Family Budgets Survey (POF/IBGE
2017-2018) were used, while the ICMS Regulation of the state of Mato Grosso do Sul
was utilized to group the nominal ICMS rates. For the IRPF, information was extracted
from the income tables of the Grand Numbers of the Brazilian Federal Revenue from
2016 to 2020. For the 2017-2018 biennium, a simple summation of the effective rates
of both taxes was performed, assuming income homogeneity for the federal data. The
results indicate that the effective ICMS rate decreases as income increases, being
nearly three times more impactful for lowest-income families. Regarding the IRPF, an
inverted U-shaped curve was observed, where the effective rate grows until it reaches
its peak within the 30 to 40 minimum wages brackets, and then falls again toward the
bracket above 320 minimum wages. The combined tax rate (IRPF + ICMS)
demonstrates that the highest effective tax burden falls on the intermediate income
brackets, concluding that, proportionally, the highest income classes pay less ICMS
and IRPF.
Tipo: Trabalho de Conclusão de Curso2026-01-01T00:00:00ZIMPACTOS DA ATIVIDADE DE MINERAÇÃO SOBRE A ECONOMIA DE CORUMBÁ-MShttps://repositorio.ufms.br/handle/123456789/146032026-07-01T00:51:05Z2026-01-01T00:00:00ZTítulo: IMPACTOS DA ATIVIDADE DE MINERAÇÃO SOBRE A ECONOMIA DE CORUMBÁ-MS
Abstract: This study examines the impacts of mining activity on the economy of the municipality of Corumbá, located in the state of Mato Grosso do Sul, Brazil, with a focus on its effects on the municipal Gross Domestic Product (GDP), formal employment.
Tipo: Trabalho de Conclusão de Curso2026-01-01T00:00:00ZDiversificação com ativos alternativos na proteção contra a inflação brasileira: uma análise empírica de ouro, dólar e bitcoin (2000–2023)https://repositorio.ufms.br/handle/123456789/145992026-06-30T19:08:21Z2026-01-01T00:00:00ZTítulo: Diversificação com ativos alternativos na proteção contra a inflação brasileira: uma análise empírica de ouro, dólar e bitcoin (2000–2023)
Abstract: Inflation is one of the main challenges to preserving purchasing power, encouraging investors to seek assets capable of protecting wealth in real terms. This study aimed to analyze the effectiveness of gold, the U.S. dollar, and Bitcoin as inflation hedging instruments in Brazil between 2000 and 2023, as well as to evaluate the effects of combining these assets in diversified investment portfolios. Monthly data on the Broad National Consumer Price Index (IPCA), together with gold, U.S. dollar, and Bitcoin prices denominated in Brazilian reais, were analyzed. The methodological approach included descriptive analysis of historical time series, calculation of nominal and real returns, correlation analysis, the Augmented Dickey-Fuller (ADF) unit root test, the Granger causality test, the Johansen cointegration test, and portfolio simulations. The results showed that gold exhibited the greatest stability and the most consistent performance in preserving purchasing power throughout the sample period. Bitcoin generated the highest cumulative return, although it was accompanied by substantial volatility, while the U.S. dollar appreciated in nominal terms but failed to outperform cumulative inflation between 2000 and 2023. The analyses indicated weak linear correlation between asset returns and monthly inflation, although evidence of long-run relationships between the series was identified. Diversified portfolios outperformed investments concentrated in a single asset, suggesting that combining gold, the U.S. dollar, and Bitcoin can contribute to a more balanced strategy for preserving purchasing power and managing risk, considering the return and volatility characteristics of each asset.
Tipo: Trabalho de Conclusão de Curso2026-01-01T00:00:00ZVANTAGEM COMPARATIVA REVELADA E O ACORDO MERCOSUL–UNIÃO EUROPEIA: IMPACTOS SOBRE A COMPETITIVIDADE EXPORTADORA DE MATO GROSSO DO SULhttps://repositorio.ufms.br/handle/123456789/145692026-06-27T12:15:35Z2026-01-01T00:00:00ZTítulo: VANTAGEM COMPARATIVA REVELADA E O ACORDO MERCOSUL–UNIÃO EUROPEIA: IMPACTOS SOBRE A COMPETITIVIDADE EXPORTADORA DE MATO GROSSO DO SUL
Abstract: We analyze sectors of Mato Grosso do Sul (MS) export agenda that present Revealed
Comparative Advantage (RCA) vis-à-vis the European market and investigates how the
Mercosur–European Union Association Agreement, signed in January 2026, may reshape the
region's competitiveness. Using the Revealed Comparative Advantage Index (RCAI) alongside
a Symmetric RCAI, the study examines export flows of soybeans, beef, pulp, corn, and sugar
for 2015–2025. Results indicate that MS holds a high RCAI in soybeans (RCAI > 5.0), beef
(RCAI ≈ 3.8), and pulp (RCAI ≈ 4.2), reflecting robust structural advantages. However, the
analysis reveals these advantages stem substantially from natural resource endowments and
productive scale, making them partially vulnerable to European regulatory demands
particularly the EU Deforestation Regulation (EUDR) and bilateral safeguard mechanisms. A
comparison with analogous integration experiences, such as NAFTA and the EU–Chile
Agreement, shows that regions with similar agro-export profiles tend to maintain commoditybased insertion in the short to medium term, with only gradual migration toward higher valueadded products. The study concludes that MS holds real and structural competitive advantages
that would survive tariff elimination, but that expanding the export basket to processed meats
and soy derivatives requires coordinated investment in traceability, environmental certification,
and logistics, lest the agreement chiefly benefit raw-grain exports.
Tipo: Trabalho de Conclusão de Curso2026-01-01T00:00:00Z