Repasse da cota-parte do ICMS aos municípios cearenses: avaliação das mudanças ocorridas no período de 2009 a 2011

• Ano de defesa: 2014
• Autor(a) principal: Franca, Edmilson Moreira da
• Orientador(a): Arraes, Ronaldo de Albuquerque e
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Palavras-chave em Português: Imposto sobre circulação de mercadorias e serviços ICMS; Análise de convergência
• Link de acesso: http://www.repositorio.ufc.br/handle/riufc/15161

This work focuses on the assessment of the changes that occurred in the quota share criteria of ICMS distributed to the 184 municipalities of Ceará in the period 2009-2011. State law 14.023/2007 amended provisions of Law 12.612/1996 by including and extending social indicators in the areas of education, health and environment, in order to make the ICMS transfers more distributive and promote equity among municipalities. Thus, it has been aimed at verifying the existence of convergence of per capita quota received by the municipalities of Ceará, the socioeconomic profile of the municipalities that have benefited, as well as the effects of the implemented policy. For doing this, teconometric models were performed in order to estimate beta convergence, to identify the variables that affect the probability of a municipality have been chosen as beneficiary of the quota share criteria changes, and to evaluate the effect of such changes for policy purposes. The empirical results indicate that in the period studied there was convergence of per capita quota transferred to municipalities, which also was identified between socioeconomic characteristics, municipalities that have reduced small population, formal labor market less developed, higher education indicators and proportion of poor are more likely to benefit. Despite the observed convergence and the characteristics that indicate benefits from the transfer of quota share, the effect of implementing the policy established by Law 14.023/2007 was not significant when comparing municipalities of Ceará with the municipalities of Pernambuco.