Análise dos critérios de distribuição da cota-parte do ICMS paulista

Resumo

This paper aims to analyze the criteria taken into account when fixing the paulistas municipalities’ participation ratio in the quota share of the Tax on Circulation of Goods and Services (ICMS).This work also proposes changes on the criteria that should be used. This ratio’s application has generated large distortions in the per capita amount allocated to each municipality, which is against fair taxation and the federal balance. The ICMS, a state tribute, is the tax that collects the largest amount of resources in the whole country and one of the most important states and municipalities’ income sources. This taxation is shared between the states and the municipalities according to the Constitution of 1988: 75% belong to the state and 25% to their municipalities. These 25% comprise the municipal quota share and are distributed as follows: three quarters are returned in proportion to the value added to its operations and one fourth, as defined by the state’s law

Ficha do documento

Tipo

Relatório

Ano

2014

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/12082

Temas

Finanças PúblicasAdministração PúblicaGestão Municipal

Palavras-chave

Tax on circulation of goods and servicesMunicipality’s participation ratio in the quota sharePaulistas municipalitiesFair taxation and federal balanceIndice de participação na cota-parteEquilíbrio federativoMunicípios paulistasJustiça fiscalAdministração públicaImposto sobre circulação de mercadorias e serviçosImpostos - São Paulo (Estado) - Municípios