Municipal Tax and Formalization Data for Minas Gerais 2008-2012
Administrative Records, Other [ad/oth]
From 2008 to 2012 researchers from the World Bank conducted an impact evaluation study in the state of Minas Gerais, Brazil, to evaluate the effect of Minas Fácil Expresso program. This program was designed to extend a business simplification process already present in the most populous municipalities in the state to its remaining municipalities. This was intended as a quick and low-cost way to integrate the remaining municipalities, with the goals of facilitating the opening of businesses in these municipalities, reducing informality, and increasing state and municipal tax collection.
Researchers used administrative data provided by the Junta Comercial de Minas Gerais (JUCEMG), the Minas Gerais Chamber of Commerce.
There are 853 municipalities in Minas Gerais. Thirty-one of these, including Belo Horizonte, the state capital, have a physical Minas Facil office and are generally much larger in size. The dataset consists of the monthly formalization and tax data by municipality for the remaining 822 municipalities, along with the details of which of these received a Minas Fácil Expresso office.
Kind of Data
Administrative records data [adm]
Unit of Analysis
v01: Edited, anonymous dataset for public distribution.
The scope of the study includes:
number of firms formally registered in a municipality,
municipal tax payments,
availability of Minas Fácil Expresso office in a municipality.
The state of Minas Gerais
Producers and sponsors
Dates of Data Collection
Data Collection Notes
Researchers used three forms of administrative data, all provided by the Junta Comercial de Minas Gerais (JUCEMG), the Minas Gerais Chamber of Commerce. The first is a list of the municipalities in which the express office was planned to be implemented, and of the municipalities in which it was actually implemented along with the implementation dates. The second is monthly data from January 2008 until August 2012 on the number of firms registering as formal entities in each municipality. This includes registration of firms under all registration categories except as individual microenterpreneurs (MEIs). In particular, it includes firms who register for SIMPLES, the type of registration which is the focus of the one-stop shop. The third type of administrative data is the monthly total municipal tax payments received in each municipality from January 2008 to October 2012. The tax paid is the Imposto Sobre Serviços de Qualquer Natureza (ISS) - a tax on all firms in the service sector, which is paid as part of the SIMPLES payment whereby a firm makes a single payment that covers a range of different government taxes.
Use of the dataset must be acknowledged using a citation which would include:
the identification of the Primary Investigator,
the title of the survey (including country, acronym and year of implementation),
the survey reference number,
the source and date of download.
David McKenzie, World Bank, Miriam Bruhn, World Bank. Municipal Tax and Formalization Data for Minas Gerais (MTFDMG) 2008 - 2012, Ref. BRA_2008_MTFDMG_v01_M. Dataset downloaded from [url] on [date].
Disclaimer and copyrights
The user of the data acknowledges that the original collector of the data, the authorized distributor of the data, and the relevant funding agency bear no responsibility for use of the data or for interpretations or inferences based upon such uses.