Política Fiscal e implicações da Resolução 3.166/01 em Indicadores Econômicos do Estado de Minas Gerais

• Autor(a) principal: Souza, Gustavo José Padula de
• Data de Publicação: 2012
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: LOCUS Repositório Institucional da UFV
• Texto Completo: http://locus.ufv.br/handle/123456789/1965
• topic: ICMS; Tributação; Federalismo; ICMS; Tax; Federalism; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICA

The tax has been discussed as a function of the constant increase in taxes and tax incentives granted by state governments in order to attract private investment. Since the enactment of the Federal Constitution of 1988, which granted to states and municipalities the power to impose taxes, an increase in conflicts between federal entities for the use of incentives linked to ICMS. For those conflicts were resolved, there was the National Policy Council (CONFAZ) that condition the existence of tax benefits to agreements signed between the states and Federal District. However, some studies have proven that the practice of granting tax incentives continued disregarding the policy of the treasury CONFAZ. To try to mitigate the effects of the war tax and protect their domestic markets, states published rules inhibiting the acquisition of goods interstate with tax benefits. In the State of Minas Gerais, was published 3.166/2001 resolution that limited the use of credit operations interstate. The objective of this study is to determine the types of tax credit granted by States and their implications for systematic ICMS on operations on the movement of goods to the State of Minas Gerais. Therefore, it is necessary to systematic description of the tax incidence on the main inputs and capital goods holders of tax benefits in the States, to identify how these benefits affect production costs and marketing and finally evaluate the measures implemented protectionism and its implication in the industries It is concluded that the tax credit is more common than assumed and maintained Resolution 3.166/01 collection levels of the state of Minas Gerais in the same league, even GDP growth at a lower level compared to other states.