Interstate ICMS taxation and the adoption of the destination principle

Detalhes bibliográficos
Autor(a) principal: Fonseca, Ricardo Coelho da
Data de Publicação: 2005
Outros Autores: Borges, Djalma Freire
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista de Administração Pública
Texto Completo: https://periodicos.fgv.br/rap/article/view/6559
Resumo: This article studies how ICMS revenue due to interstate operations is distributed among the states of the Federation. Part of the tax charges occurs in the state of origin and part in the state of destination. The article assesses the financial impact that the adoption of the destination principle in interstate operations has on the total ICMS revenue in the state of Rio Grande do Norte. Using values referred to Rio Grande do Norte¿s interstate commercial trade balance, it also studies the characteristics of the current system, emphasizing that revenue distribution based on the differentiation of interstate aliquots deepens regional income inequities in the country. The study used a model that simulates tax collection in the state of destination. The results show that there are significant revenue gains for the state of Rio Grande do Norte, concluding that, by itself, the effect of the adoption of the destination principle in interstate operations raises the collection of this tax for the state.
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spelling Interstate ICMS taxation and the adoption of the destination principleTributação interestadual do ICMS e adoção do princípio do destinopublic administrationpublic policiestaxationICMS collection.administração públicapolíticas públicastributaçãoarrecadação do ICMS.This article studies how ICMS revenue due to interstate operations is distributed among the states of the Federation. Part of the tax charges occurs in the state of origin and part in the state of destination. The article assesses the financial impact that the adoption of the destination principle in interstate operations has on the total ICMS revenue in the state of Rio Grande do Norte. Using values referred to Rio Grande do Norte¿s interstate commercial trade balance, it also studies the characteristics of the current system, emphasizing that revenue distribution based on the differentiation of interstate aliquots deepens regional income inequities in the country. The study used a model that simulates tax collection in the state of destination. The results show that there are significant revenue gains for the state of Rio Grande do Norte, concluding that, by itself, the effect of the adoption of the destination principle in interstate operations raises the collection of this tax for the state.Este artigo aborda a questão da distribuição da receita do ICMS proveniente das operações interestaduais entre o estados da Federação. Parte dos encargos do imposto ocorre no estado de origem e parte no estado de destino. O artigo verifica o impacto financeiro na arrecadação total do ICMS no estado do Rio Grande do Norte com a adoção do princípio do destino nas operações interestaduais. Realiza, ainda, um estudo das características da sistemática vigente, utilizando os valores referentes à balança comercial interestadual do Rio Grande do Norte, enfatizando que a partilha do produto arrecadado, com base na diferenciação das alíquotas interestaduais, aprofunda as desigualdades regionais de renda existentes no país. Utiliza um modelo simulado de cobrança do imposto no estado de destino. Os resultados alcançados evidenciam significativos ganhos de receita para o estado do Rio Grande do Norte, concluindo que somente o efeito isolado da adoção do princípio do destino nas operações interestaduais já provoca aumentos na arrecadação desse imposto para o estado.Fundação Getulio Vargas (FGV EBAPE)2005-01-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.fgv.br/rap/article/view/6559Brazilian Journal of Public Administration; Vol. 39 No. 1 (2005); 17 a 42Revista de Administração Pública; Vol. 39 Núm. 1 (2005); 17 a 42Revista de Administração Pública; v. 39 n. 1 (2005); 17 a 421982-31340034-7612reponame:Revista de Administração Públicainstname:Fundação Getulio Vargas (FGV)instacron:FGVporhttps://periodicos.fgv.br/rap/article/view/6559/5143Fonseca, Ricardo Coelho daBorges, Djalma Freireinfo:eu-repo/semantics/openAccess2021-11-17T20:57:34Zoai:ojs.periodicos.fgv.br:article/6559Revistahttps://ebape.fgv.br/publicacoes/rapONGhttps://old.scielo.br/oai/scielo-oai.php||rap@fgv.br1982-31340034-7612opendoar:2021-11-17T20:57:34Revista de Administração Pública - Fundação Getulio Vargas (FGV)false
dc.title.none.fl_str_mv Interstate ICMS taxation and the adoption of the destination principle
Tributação interestadual do ICMS e adoção do princípio do destino
title Interstate ICMS taxation and the adoption of the destination principle
spellingShingle Interstate ICMS taxation and the adoption of the destination principle
Fonseca, Ricardo Coelho da
public administration
public policies
taxation
ICMS collection.
administração pública
políticas públicas
tributação
arrecadação do ICMS.
title_short Interstate ICMS taxation and the adoption of the destination principle
title_full Interstate ICMS taxation and the adoption of the destination principle
title_fullStr Interstate ICMS taxation and the adoption of the destination principle
title_full_unstemmed Interstate ICMS taxation and the adoption of the destination principle
title_sort Interstate ICMS taxation and the adoption of the destination principle
author Fonseca, Ricardo Coelho da
author_facet Fonseca, Ricardo Coelho da
Borges, Djalma Freire
author_role author
author2 Borges, Djalma Freire
author2_role author
dc.contributor.author.fl_str_mv Fonseca, Ricardo Coelho da
Borges, Djalma Freire
dc.subject.por.fl_str_mv public administration
public policies
taxation
ICMS collection.
administração pública
políticas públicas
tributação
arrecadação do ICMS.
topic public administration
public policies
taxation
ICMS collection.
administração pública
políticas públicas
tributação
arrecadação do ICMS.
description This article studies how ICMS revenue due to interstate operations is distributed among the states of the Federation. Part of the tax charges occurs in the state of origin and part in the state of destination. The article assesses the financial impact that the adoption of the destination principle in interstate operations has on the total ICMS revenue in the state of Rio Grande do Norte. Using values referred to Rio Grande do Norte¿s interstate commercial trade balance, it also studies the characteristics of the current system, emphasizing that revenue distribution based on the differentiation of interstate aliquots deepens regional income inequities in the country. The study used a model that simulates tax collection in the state of destination. The results show that there are significant revenue gains for the state of Rio Grande do Norte, concluding that, by itself, the effect of the adoption of the destination principle in interstate operations raises the collection of this tax for the state.
publishDate 2005
dc.date.none.fl_str_mv 2005-01-01
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://periodicos.fgv.br/rap/article/view/6559
url https://periodicos.fgv.br/rap/article/view/6559
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://periodicos.fgv.br/rap/article/view/6559/5143
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Fundação Getulio Vargas (FGV EBAPE)
publisher.none.fl_str_mv Fundação Getulio Vargas (FGV EBAPE)
dc.source.none.fl_str_mv Brazilian Journal of Public Administration; Vol. 39 No. 1 (2005); 17 a 42
Revista de Administração Pública; Vol. 39 Núm. 1 (2005); 17 a 42
Revista de Administração Pública; v. 39 n. 1 (2005); 17 a 42
1982-3134
0034-7612
reponame:Revista de Administração Pública
instname:Fundação Getulio Vargas (FGV)
instacron:FGV
instname_str Fundação Getulio Vargas (FGV)
instacron_str FGV
institution FGV
reponame_str Revista de Administração Pública
collection Revista de Administração Pública
repository.name.fl_str_mv Revista de Administração Pública - Fundação Getulio Vargas (FGV)
repository.mail.fl_str_mv ||rap@fgv.br
_version_ 1798943763581632512

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