Tax benefits and tax expenditures in ICMS, types and measurement methods

Detalhes bibliográficos
Autor(a) principal: Frota da Silveira, Rodrigo
Data de Publicação: 2021
Outros Autores: Gradvohl, Michel André Bezerra Lima
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Controle (Online)
Texto Completo: https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/665
Resumo: In sight of the great annually tax expenses by the Brazilian States and the Federal District referring to tax benefits given with ICMS, ensues the necessity to control its results. The legislation complexity and diversity around this tribute and benefits has been a strong obstacle to the construction of adequate models to measure such tax waivers. This study aims to identify, through qualitative research, tax benefits models with this tax, and also aims to develop methodologies capable of measuring the amount of public resources waived in each identified modality. The method applied was the search for the Constitution and Complementary Laws on the website of the plateau palace and for the ICMS legislation, on the websites of the state tax administrations. After reading, only the rules regarding tax benefits were selected. The research has identified patterns and developed a classification system, considering characteristic and peculiarities of tax benefits with ICMS, and has described quantification methods of the waived values in each modality. The results obtained are a first step in the path to develop a methodology that allows control organizations to measure the relation of cost-benefit of each given benefit modality.
id TC_CE_3a66121480de40be301bf1cc9e2c25f8
oai_identifier_str oai:ojs.revistacontrole.tce.ce.gov.br:article/665
network_acronym_str TC_CE
network_name_str Revista Controle (Online)
repository_id_str
spelling Tax benefits and tax expenditures in ICMS, types and measurement methodsBenefícios fiscais e gasto tributário no ICMS, espécies e métodos de mensuraçãoGasto Tributário. Benefícios Fiscais. ICMS. IVA. Modalidades. Aferição.In sight of the great annually tax expenses by the Brazilian States and the Federal District referring to tax benefits given with ICMS, ensues the necessity to control its results. The legislation complexity and diversity around this tribute and benefits has been a strong obstacle to the construction of adequate models to measure such tax waivers. This study aims to identify, through qualitative research, tax benefits models with this tax, and also aims to develop methodologies capable of measuring the amount of public resources waived in each identified modality. The method applied was the search for the Constitution and Complementary Laws on the website of the plateau palace and for the ICMS legislation, on the websites of the state tax administrations. After reading, only the rules regarding tax benefits were selected. The research has identified patterns and developed a classification system, considering characteristic and peculiarities of tax benefits with ICMS, and has described quantification methods of the waived values in each modality. The results obtained are a first step in the path to develop a methodology that allows control organizations to measure the relation of cost-benefit of each given benefit modality.Tendo em vista o elevado gasto tributário anual dos estados brasileiros e do Distrito Federal referentes a benefícios fiscais concedidos com base no ICMS, resulta a necessidade de mensurar adequadamente estes valores e controlar os seus resultados. A complexidade e diversidade da legislação tributária e dos benefícios relativos ao ICMS têm sido fortes empecilhos à construção de modelos adequados a mensurar tais renúncias fiscais. Este estudo tem por objetivo identificar, por meio de pesquisa qualitativa, espécies de benefícios fiscais com este imposto e desenvolver metodologias capazes de mensurar o montante de recursos públicos renunciados em cada modalidade identificada. O método aplicado foi a busca da Constituição e Leis Complementares no site do planalto e da legislação do ICMS, nos sites das administrações tributárias estaduais. Após a leitura, foram selecionadas apenas as normas referentes a benefícios fiscais. A pesquisa identificou padrões, divididos em famílias, gêneros e espécies, de benefícios fiscais com ICMS, assim como descreveu métodos de quantificação dos valores renunciados em cada modalidade. Os resultados obtidos são um primeiro passo no caminho para desenvolver uma metodologia que possibilite aos órgãos de controle aferir a relação de custo-benefício de cada modalidade de benefício deferido. Tribunal de Contas do Estado do Ceará2021-01-14info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado pelos paresapplication/pdfhttps://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/66510.32586/rcda.v19i1.665Revista Controle - Doutrina e Artigos; v. 19 n. 1 (2021); 82-1242525-33871980-086X10.32586/rcda.v19i1reponame:Revista Controle (Online)instname:Tribunal de Contas do Estado do Ceará (TCCE)instacron:TC_CEporhttps://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/665/503Copyright (c) 2021 Revista Controle - Doutrina e Artigoshttp://creativecommons.org/licenses/by-nc-nd/4.0info:eu-repo/semantics/openAccessFrota da Silveira, RodrigoGradvohl, Michel André Bezerra Lima2021-05-21T11:53:42Zoai:ojs.revistacontrole.tce.ce.gov.br:article/665Revistahttps://revistacontrole.tce.ce.gov.br/index.php/RCDAPUBhttps://revistacontrole.tce.ce.gov.br/index.php/RCDA/oairevistacontrole@tce.ce.gov.br || josimar.batista@tce.ce.gov.br2525-33871980-086Xopendoar:2021-05-21T11:53:42Revista Controle (Online) - Tribunal de Contas do Estado do Ceará (TCCE)false
dc.title.none.fl_str_mv Tax benefits and tax expenditures in ICMS, types and measurement methods
Benefícios fiscais e gasto tributário no ICMS, espécies e métodos de mensuração
title Tax benefits and tax expenditures in ICMS, types and measurement methods
spellingShingle Tax benefits and tax expenditures in ICMS, types and measurement methods
Frota da Silveira, Rodrigo
Gasto Tributário. Benefícios Fiscais. ICMS. IVA. Modalidades. Aferição.
title_short Tax benefits and tax expenditures in ICMS, types and measurement methods
title_full Tax benefits and tax expenditures in ICMS, types and measurement methods
title_fullStr Tax benefits and tax expenditures in ICMS, types and measurement methods
title_full_unstemmed Tax benefits and tax expenditures in ICMS, types and measurement methods
title_sort Tax benefits and tax expenditures in ICMS, types and measurement methods
author Frota da Silveira, Rodrigo
author_facet Frota da Silveira, Rodrigo
Gradvohl, Michel André Bezerra Lima
author_role author
author2 Gradvohl, Michel André Bezerra Lima
author2_role author
dc.contributor.author.fl_str_mv Frota da Silveira, Rodrigo
Gradvohl, Michel André Bezerra Lima
dc.subject.por.fl_str_mv Gasto Tributário. Benefícios Fiscais. ICMS. IVA. Modalidades. Aferição.
topic Gasto Tributário. Benefícios Fiscais. ICMS. IVA. Modalidades. Aferição.
description In sight of the great annually tax expenses by the Brazilian States and the Federal District referring to tax benefits given with ICMS, ensues the necessity to control its results. The legislation complexity and diversity around this tribute and benefits has been a strong obstacle to the construction of adequate models to measure such tax waivers. This study aims to identify, through qualitative research, tax benefits models with this tax, and also aims to develop methodologies capable of measuring the amount of public resources waived in each identified modality. The method applied was the search for the Constitution and Complementary Laws on the website of the plateau palace and for the ICMS legislation, on the websites of the state tax administrations. After reading, only the rules regarding tax benefits were selected. The research has identified patterns and developed a classification system, considering characteristic and peculiarities of tax benefits with ICMS, and has described quantification methods of the waived values in each modality. The results obtained are a first step in the path to develop a methodology that allows control organizations to measure the relation of cost-benefit of each given benefit modality.
publishDate 2021
dc.date.none.fl_str_mv 2021-01-14
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Avaliado pelos pares
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/665
10.32586/rcda.v19i1.665
url https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/665
identifier_str_mv 10.32586/rcda.v19i1.665
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/665/503
dc.rights.driver.fl_str_mv Copyright (c) 2021 Revista Controle - Doutrina e Artigos
http://creativecommons.org/licenses/by-nc-nd/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2021 Revista Controle - Doutrina e Artigos
http://creativecommons.org/licenses/by-nc-nd/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Tribunal de Contas do Estado do Ceará
publisher.none.fl_str_mv Tribunal de Contas do Estado do Ceará
dc.source.none.fl_str_mv Revista Controle - Doutrina e Artigos; v. 19 n. 1 (2021); 82-124
2525-3387
1980-086X
10.32586/rcda.v19i1
reponame:Revista Controle (Online)
instname:Tribunal de Contas do Estado do Ceará (TCCE)
instacron:TC_CE
instname_str Tribunal de Contas do Estado do Ceará (TCCE)
instacron_str TC_CE
institution TC_CE
reponame_str Revista Controle (Online)
collection Revista Controle (Online)
repository.name.fl_str_mv Revista Controle (Online) - Tribunal de Contas do Estado do Ceará (TCCE)
repository.mail.fl_str_mv revistacontrole@tce.ce.gov.br || josimar.batista@tce.ce.gov.br
_version_ 1798315247644180481

Registros relacionados