{"id":1151,"date":"2026-06-13T13:35:17","date_gmt":"2026-06-13T16:35:17","guid":{"rendered":"https:\/\/www.ccsa.ufpb.br\/ppgcc2\/tributacao-e-desenvolvimento-regional\/"},"modified":"2026-08-03T09:31:16","modified_gmt":"2026-08-03T12:31:16","slug":"tributacao-e-desenvolvimento-regional","status":"publish","type":"page","link":"https:\/\/www.ccsa.ufpb.br\/ppgcc\/tributacao-e-desenvolvimento-regional\/","title":{"rendered":"Tributa\u00e7\u00e3o e Desenvolvimento Regional"},"content":{"rendered":"<p><!-- Grupo Tributa\u00e7\u00e3o e Desenvolvimento Regional \u2014 gerado por sync_grupos.py em 2026-08-03 12:31 --><\/p>\n<div style=\"max-width:920px;margin:0 auto;font-family:-apple-system,BlinkMacSystemFont,&apos;Segoe UI&apos;,Roboto,Helvetica,Arial,sans-serif;color:#202020;line-height:1.6\">\n<p style=\"font-size:18px;color:#202020;margin:0 0 10px\"><span style=\"color:#0b3d6b;font-weight:600\">L\u00edder:<\/span> M\u00e1rcia Reis Machado<\/p>\n<p style=\"font-size:18px;color:#202020;margin:0 0 10px\"><span style=\"color:#0b3d6b;font-weight:600\">Endere\u00e7o no diret\u00f3rio de grupos do CNPq:<\/span> <a href=\"https:\/\/dgp.cnpq.br\/dgp\/espelhogrupo\/7523204027538767\" target=\"_blank\" rel=\"noopener\" style=\"color:#15598f;text-decoration:none\">dgp.cnpq.br\/dgp\/espelhogrupo\/7523204027538767<\/a><\/p>\n<p style=\"font-size:18px;color:#202020;margin:0 0 10px\"><span style=\"color:#0b3d6b;font-weight:600\">Linha de pesquisa:<\/span> Contabilidade e Finan\u00e7as<\/p>\n<h2 style=\"color:#0b3d6b;font-size:22px;font-weight:600;border-bottom:3px solid #0b3d6b;padding-bottom:6px;margin:26px 0 10px\">Descri\u00e7\u00e3o<\/h2>\n<p style=\"font-size:18px;color:#202020;margin:0 0 8px;text-align:justify\">O grupo Tributa\u00e7\u00e3o e Desenvolvimento Regional investiga as rela\u00e7\u00f5es entre o sistema tribut\u00e1rio, as pol\u00edticas fiscais e o desenvolvimento econ\u00f4mico e social das regi\u00f5es brasileiras, com \u00eanfase no estado da Para\u00edba. Sediado no PPGCC\/UFPB, re\u00fane pesquisadores e estudantes em torno de temas como incentivos fiscais, efici\u00eancia da arrecada\u00e7\u00e3o, gasto p\u00fablico e seus efeitos sobre o crescimento dos munic\u00edpios e estados. O grupo busca produzir evid\u00eancias emp\u00edricas capazes de subsidiar a formula\u00e7\u00e3o e o monitoramento de pol\u00edticas p\u00fablicas, articulando contabilidade tribut\u00e1ria, finan\u00e7as p\u00fablicas e an\u00e1lise quantitativa para compreender como a tributa\u00e7\u00e3o influencia a redu\u00e7\u00e3o das desigualdades e o desenvolvimento regional.<\/p>\n<h2 style=\"color:#0b3d6b;font-size:22px;font-weight:600;border-bottom:3px solid #0b3d6b;padding-bottom:6px;margin:26px 0 10px\">Publica\u00e7\u00f5es recentes<\/h2>\n<p style=\"font-size:16px;color:#5b6671;margin:0 0 8px\">Publica\u00e7\u00f5es recentes de M\u00e1rcia Reis Machado, l\u00edder do grupo (atualizado automaticamente via ORCID).<\/p>\n<ol style=\"margin:4px 0;padding-left:20px;font-size:18px;color:#202020\">\n<li style=\"margin:5px 0\">2017. Reflection of the increase of the tax cost with ICMS on the growth of Brazilian companies. <em>Custos e Agronegocio<\/em>.<\/li>\n<li style=\"margin:5px 0\">2015. Analysis of the relevance of information content of the value added statement in the Brazilian capital markets. <em>Revista Contabilidade e Financas<\/em>. <a href=\"https:\/\/doi.org\/10.1590\/1808-057x201512240\" target=\"_blank\" rel=\"noopener\" style=\"color:#15598f;text-decoration:none\">https:\/\/doi.org\/10.1590\/1808-057&#215;201512240<\/a><\/li>\n<li style=\"margin:5px 0\">2013. Historical cost X fair value: Which information is more relevant on the measurement of biological assets?. <em>Custos e Agronegocio<\/em>.<\/li>\n<\/ol>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>L\u00edder: M\u00e1rcia Reis Machado Endere\u00e7o no diret\u00f3rio de grupos do CNPq: dgp.cnpq.br\/dgp\/espelhogrupo\/7523204027538767 Linha de pesquisa: [&hellip;]<\/p>\n","protected":false},"author":567,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1151","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.ccsa.ufpb.br\/ppgcc\/wp-json\/wp\/v2\/pages\/1151","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ccsa.ufpb.br\/ppgcc\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.ccsa.ufpb.br\/ppgcc\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.ccsa.ufpb.br\/ppgcc\/wp-json\/wp\/v2\/users\/567"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ccsa.ufpb.br\/ppgcc\/wp-json\/wp\/v2\/comments?post=1151"}],"version-history":[{"count":16,"href":"https:\/\/www.ccsa.ufpb.br\/ppgcc\/wp-json\/wp\/v2\/pages\/1151\/revisions"}],"predecessor-version":[{"id":2005,"href":"https:\/\/www.ccsa.ufpb.br\/ppgcc\/wp-json\/wp\/v2\/pages\/1151\/revisions\/2005"}],"wp:attachment":[{"href":"https:\/\/www.ccsa.ufpb.br\/ppgcc\/wp-json\/wp\/v2\/media?parent=1151"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}