O ICMS como reflexo do desenvolvimento econômico dos municípios do Estado de Sergipe
Autor(a) principal: | |
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Data de Publicação: | 2013 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Repositório Institucional da UFS |
Texto Completo: | https://ri.ufs.br/handle/riufs/4501 |
Resumo: | Each month the Department of Finance makes the transfers of ICMS ( Tax on circulation of goods and transport services interstate and intercity communication ) to 75 municipalities of the state of Sergipe . These transfers contribute significantly to an increase in the share of revenues from municipal territories . As will be seen , the share of each municipal entity in GST revenue is expected in the Federal Constitution and follows one of the basic principles of income transfers is that the principle of derivation . Thus, the present study is to investigate the proposed GST as a reflection of economic development of the municipalities of the state of Sergipe . The first chapter presents a mapping on the historicity and economic particularities of the state tax ICMS. The second chapter shows the share of ICMS collection of Sergipe State in relation to other northeastern states and Brazil, but also analyzes the ICMS transfers to the municipalities of the State of Sergipe and ranking to determine which municipalities receive more GST than others, it is the method used Pearson correlation analysis to investigate the extent to which some explicit variables in the model are related or not performance of ICMS territorial units cited . The third chapter shows the income elasticity of the ICMS municipalities in Sergipe showing the extent to which GDP explains the analysis of these transfers . The fourth chapter shows the importance of the tax as a source of current revenues for social investments of the respective municipalities . Finally , concluding remarks are made , showing the relationship of the tax transfers to the respective municipalities in Sergipe . The results showed that there is a concentration of ICMS tax revenues of a few municipalities, which are the ones with better economic performance. Municipalities which are the value added tax justifies the largest transfer of state revenue. |
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Silva, Pedro dahttp://lattes.cnpq.br/9491207553911468Jorge, Marco Antôniohttp://lattes.cnpq.br/92121248968290812017-09-26T17:30:20Z2017-09-26T17:30:20Z2013-05-02https://ri.ufs.br/handle/riufs/4501Each month the Department of Finance makes the transfers of ICMS ( Tax on circulation of goods and transport services interstate and intercity communication ) to 75 municipalities of the state of Sergipe . These transfers contribute significantly to an increase in the share of revenues from municipal territories . As will be seen , the share of each municipal entity in GST revenue is expected in the Federal Constitution and follows one of the basic principles of income transfers is that the principle of derivation . Thus, the present study is to investigate the proposed GST as a reflection of economic development of the municipalities of the state of Sergipe . The first chapter presents a mapping on the historicity and economic particularities of the state tax ICMS. The second chapter shows the share of ICMS collection of Sergipe State in relation to other northeastern states and Brazil, but also analyzes the ICMS transfers to the municipalities of the State of Sergipe and ranking to determine which municipalities receive more GST than others, it is the method used Pearson correlation analysis to investigate the extent to which some explicit variables in the model are related or not performance of ICMS territorial units cited . The third chapter shows the income elasticity of the ICMS municipalities in Sergipe showing the extent to which GDP explains the analysis of these transfers . The fourth chapter shows the importance of the tax as a source of current revenues for social investments of the respective municipalities . Finally , concluding remarks are made , showing the relationship of the tax transfers to the respective municipalities in Sergipe . The results showed that there is a concentration of ICMS tax revenues of a few municipalities, which are the ones with better economic performance. Municipalities which are the value added tax justifies the largest transfer of state revenue.Todos os meses a Secretaria de Estado da Fazenda efetua os repasses de ICMS (Imposto sobre operações relativas à circulação de mercadorias e de serviços de transportes interestadual, intermunicipal e de comunicação) aos 75 municípios do Estado de Sergipe. Estes repasses contribuem significativamente para um aumento na participação das receitas destes territórios municipais. Como será visto, a participação de cada ente municipal nas receitas do ICMS está prevista na Constituição Federal e segue um dos princípios básicos de transferências de receitas que é o princípio da derivação. Assim, o presente estudo tem a proposta de investigar o ICMS como reflexo do desenvolvimento econômico dos municípios do estado de Sergipe. No primeiro capítulo é feita uma abordagem sobre a historicidade e as particularidades econômicas do tributo estadual ICMS. No segundo capítulo é mostrada a participação da arrecadação de ICMS do Estado de Sergipe em relação aos demais Estados do nordeste e do Brasil; como também são analisados os repasses de ICMS aos municípios do Estado de Sergipe e um ranking para verificar quais municípios recebem mais ICMS do que outros; é utilizado o método de análise de correlação de Pearson para investigar até que ponto algumas variáveis explicitadas no modelo se relacionam ou não no desempenho da arrecadação do ICMS das unidades territoriais citadas. No terceiro capítulo é mostrada a elasticidade renda do ICMS dos municípios sergipanos mostrando até que ponto o PIB explica a análise destes repasses. O quarto capítulo mostra a importância do tributo como fonte de receita corrente líquida para investimentos sociais dos respectivos municípios. Por último, são feitas as considerações finais, mostrando a relação dos repasses do imposto aos respectivos municípios sergipanos. Os resultados obtidos demonstraram que existe uma concentração de arrecadação de ICMS nas receitas de poucos municípios, que são os que possuem melhor desempenho econômico. São municípios cujo, o valor adicionado fiscal justificam o maior repasse da receita estadual.application/pdfporSecretaria de Estado da Fazenda de SergipeImpostosDesenvolvimento econômico de SergipePolítica tributáriaImposto sobre circulação de mercadorias e serviçosValor adicionado fiscalEconomic developmentFiscal policySergipe (Brazil)TaxationVallue added taxCNPQ::CIENCIAS SOCIAIS APLICADAS::ECONOMIAO ICMS como reflexo do desenvolvimento econômico dos municípios do Estado de Sergipeinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisPós-Graduação em Economiainfo:eu-repo/semantics/openAccessreponame:Repositório Institucional da UFSinstname:Universidade Federal de Sergipe (UFS)instacron:UFSORIGINALPEDRO_SILVA.pdfapplication/pdf1144680https://ri.ufs.br/jspui/bitstream/riufs/4501/1/PEDRO_SILVA.pdf892c138ae9eac4baa08baf685b0db2e7MD51TEXTPEDRO_SILVA.pdf.txtPEDRO_SILVA.pdf.txtExtracted texttext/plain200165https://ri.ufs.br/jspui/bitstream/riufs/4501/2/PEDRO_SILVA.pdf.txt4ee265bd1921900ecfec449662495510MD52THUMBNAILPEDRO_SILVA.pdf.jpgPEDRO_SILVA.pdf.jpgGenerated Thumbnailimage/jpeg1304https://ri.ufs.br/jspui/bitstream/riufs/4501/3/PEDRO_SILVA.pdf.jpg2c95e09a0054a59f5da17d6b6ac9d92dMD53riufs/45012017-11-27 19:55:42.318oai:ufs.br:riufs/4501Repositório InstitucionalPUBhttps://ri.ufs.br/oai/requestrepositorio@academico.ufs.bropendoar:2017-11-27T22:55:42Repositório Institucional da UFS - Universidade Federal de Sergipe (UFS)false |
dc.title.por.fl_str_mv |
O ICMS como reflexo do desenvolvimento econômico dos municípios do Estado de Sergipe |
title |
O ICMS como reflexo do desenvolvimento econômico dos municípios do Estado de Sergipe |
spellingShingle |
O ICMS como reflexo do desenvolvimento econômico dos municípios do Estado de Sergipe Silva, Pedro da Secretaria de Estado da Fazenda de Sergipe Impostos Desenvolvimento econômico de Sergipe Política tributária Imposto sobre circulação de mercadorias e serviços Valor adicionado fiscal Economic development Fiscal policy Sergipe (Brazil) Taxation Vallue added tax CNPQ::CIENCIAS SOCIAIS APLICADAS::ECONOMIA |
title_short |
O ICMS como reflexo do desenvolvimento econômico dos municípios do Estado de Sergipe |
title_full |
O ICMS como reflexo do desenvolvimento econômico dos municípios do Estado de Sergipe |
title_fullStr |
O ICMS como reflexo do desenvolvimento econômico dos municípios do Estado de Sergipe |
title_full_unstemmed |
O ICMS como reflexo do desenvolvimento econômico dos municípios do Estado de Sergipe |
title_sort |
O ICMS como reflexo do desenvolvimento econômico dos municípios do Estado de Sergipe |
author |
Silva, Pedro da |
author_facet |
Silva, Pedro da |
author_role |
author |
dc.contributor.author.fl_str_mv |
Silva, Pedro da |
dc.contributor.advisor1Lattes.fl_str_mv |
http://lattes.cnpq.br/9491207553911468 |
dc.contributor.advisor1.fl_str_mv |
Jorge, Marco Antônio |
dc.contributor.authorLattes.fl_str_mv |
http://lattes.cnpq.br/9212124896829081 |
contributor_str_mv |
Jorge, Marco Antônio |
dc.subject.por.fl_str_mv |
Secretaria de Estado da Fazenda de Sergipe Impostos Desenvolvimento econômico de Sergipe Política tributária Imposto sobre circulação de mercadorias e serviços Valor adicionado fiscal |
topic |
Secretaria de Estado da Fazenda de Sergipe Impostos Desenvolvimento econômico de Sergipe Política tributária Imposto sobre circulação de mercadorias e serviços Valor adicionado fiscal Economic development Fiscal policy Sergipe (Brazil) Taxation Vallue added tax CNPQ::CIENCIAS SOCIAIS APLICADAS::ECONOMIA |
dc.subject.eng.fl_str_mv |
Economic development Fiscal policy Sergipe (Brazil) Taxation Vallue added tax |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::ECONOMIA |
description |
Each month the Department of Finance makes the transfers of ICMS ( Tax on circulation of goods and transport services interstate and intercity communication ) to 75 municipalities of the state of Sergipe . These transfers contribute significantly to an increase in the share of revenues from municipal territories . As will be seen , the share of each municipal entity in GST revenue is expected in the Federal Constitution and follows one of the basic principles of income transfers is that the principle of derivation . Thus, the present study is to investigate the proposed GST as a reflection of economic development of the municipalities of the state of Sergipe . The first chapter presents a mapping on the historicity and economic particularities of the state tax ICMS. The second chapter shows the share of ICMS collection of Sergipe State in relation to other northeastern states and Brazil, but also analyzes the ICMS transfers to the municipalities of the State of Sergipe and ranking to determine which municipalities receive more GST than others, it is the method used Pearson correlation analysis to investigate the extent to which some explicit variables in the model are related or not performance of ICMS territorial units cited . The third chapter shows the income elasticity of the ICMS municipalities in Sergipe showing the extent to which GDP explains the analysis of these transfers . The fourth chapter shows the importance of the tax as a source of current revenues for social investments of the respective municipalities . Finally , concluding remarks are made , showing the relationship of the tax transfers to the respective municipalities in Sergipe . The results showed that there is a concentration of ICMS tax revenues of a few municipalities, which are the ones with better economic performance. Municipalities which are the value added tax justifies the largest transfer of state revenue. |
publishDate |
2013 |
dc.date.issued.fl_str_mv |
2013-05-02 |
dc.date.accessioned.fl_str_mv |
2017-09-26T17:30:20Z |
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2017-09-26T17:30:20Z |
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