Impacto da inclusão do IOF nas operações de empréstimos em uma cooperativa de crédito em João Pessoa

Abstract

The present study seeks to measure the amount of financial operations of a cooperative in João Pessoa after the implementation of decree 9,017 / 17, which ended with the exemption of the IOF (financial transactions tax) from these institutions, making credit operations more expensive for members . For that, credit operations were analyzed from January 2016 to May 2018. For the treatment of these data a multiple linear regression was used, relating some of the main financial indicators appropriate for financial institutions; Interest rate practiced at the institution, SELIC rate and inflation rate as measured by the IPCA. In view of the above, it was possible to conclude that the loan operations of the cooperative did not change due to the inclusion of the additional IOF, except for the check discount operation, which presented a negative relation and statistical significance to 10%, for the other models the statistical results were insignificant.