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

• Autor(a) principal: Galvão, Maria Cristina Costa Pinto
• Data de Publicação: 2014
• Tipo de documento: Relatório
• Idioma: por
• Título da fonte: Repositório Institucional do FGV (FGV Repositório Digital)
• Texto Completo: http://hdl.handle.net/10438/12082
• topic: Tax on circulation of goods and services; Municipality’s participation ratio in the quota share; Paulistas municipalities; Fair taxation and federal balance; Indice de participação na cota-parte; Equilíbrio federativo; Municípios paulistas; Justiça fiscal; Administração pública; Imposto sobre circulação de mercadorias e serviços; Impostos - São Paulo (Estado) - Municípios

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