The tax distribution of resources of ICMS in the municipalities of metropolitan region of Curitiba
Main Article Content
Abstract
The knowledge of generation and distribution of public revenue contributes for the transparency of government accounts, for the planning of public budgets and for provide better quality information to various users of public accounting. The conception and importance of application of public revenue measure the ability of governments to fix their spending and, at the time of collection, becomes an instrument constraint of budget execution of expenditure. Tax on Circulation of Goods and Services (ICMS) is one of the major sources of resources, to make budget planning for states and municipalities, from the production and handling of economic wealth. This study investigates the relationship between the collection of ICMS coming from the economic movement of the Metropolitan Region of Curitiba (RMC) and government transfers of quota-share of ICMS passed by the state government to the municipalities. The results indicate that, despite the dilemmas regarding the distribution of the tax, it is possible to prove the importance that the tax has on fiscal policy and public budgets, especially in small municipalities, in which its existence depends largely on this source of resource.
Downloads
Article Details
The Brazilian Journal of Public Administration (RAP) undertakes to contribute to the protection of authors’ intellectual rights. On this matter:
- It uses the Creative Commons BY (CC-BY) license for all texts it publishes, except when there is indication of specific holders of copyrights and property rights;
- It uses the similarity verification software of content - Plagiarism (Crossref Similarity Check);
- It takes actions to fight against plagiarism and ethical misconduct aligned with the guidelines of the Committee on Publication Ethics (COPE).
Further information on the Code of Ethics adopted by RAP can be found in Ethical Standards and Code of Conduct.