Territorialidade rural e repartição do ICMS: o caso do Estado do Paraná
The Brazilian territoriality policy is a strategy of vertical cooperation for the development of economically fragile spaces, and in turn adds sine qua non conditions to enjoy tax returns. In order to assess this premise, this article aimed to analyze in a comparative way the distribution of part of...
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2017-12-01
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| author | Luci Nychai Felipe Polzin Druciak |
| author_facet | Luci Nychai Felipe Polzin Druciak |
| author_sort | Luci Nychai |
| collection | DOAJ |
| description | The Brazilian territoriality policy is a strategy of vertical cooperation for the development of economically fragile spaces, and in turn adds sine qua non conditions to enjoy tax returns. In order to assess this premise, this article aimed to analyze in a comparative way the distribution of part of the 25% portion of the tax on operations related to the movement of goods and on services of interstate, intermunicipalitie and communication services (ICMS) Whether or not the municipality belongs to the rural territory. The ICMS is the main tax collected at the state level, whose share of 75% is with the State and 25% return to the Municipalities based on the Municipal Participation Index (MPI). The factor generating the ICMS is the final price composed by the value added. However, each state has the autonomy to create its own criteria for parameterizing the MPI. Paraná is the state that most incorporated rural parameters in the composition of the IPM. For this study, the empirical analysis was based on cross section data for the 399 Municipalities of the State of Paraná, located in the southern region of Brazil. The analysis was based on the ICMS revenue forecast for 2017 on which the Ordinary Least Squares Robust (OLS) was applied whose control variable defined by Dummy "municipality belongs to rural territory = 1" and "municipality not belonging = 0 ". The results showed that there is a gain for the Municipalities of Paraná, inserted in the rural territory, regarding the receipt of revenue from part of the 25% portion of the ICMS due to the insertion of rural parameters in the composition of the Municipality Participation Index (MPI) such as agricultural production, rural population and rural properties.. |
| format | Article |
| id | doaj-art-d9067522dc00428c9e77eec4c02ff6d7 |
| institution | Kabale University |
| issn | 1958-9212 |
| language | English |
| publishDate | 2017-12-01 |
| publisher | Confins |
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| spelling | doaj-art-d9067522dc00428c9e77eec4c02ff6d72025-08-20T03:39:56ZengConfinsConfins1958-92122017-12-013310.4000/confins.12647Territorialidade rural e repartição do ICMS: o caso do Estado do ParanáLuci NychaiFelipe Polzin DruciakThe Brazilian territoriality policy is a strategy of vertical cooperation for the development of economically fragile spaces, and in turn adds sine qua non conditions to enjoy tax returns. In order to assess this premise, this article aimed to analyze in a comparative way the distribution of part of the 25% portion of the tax on operations related to the movement of goods and on services of interstate, intermunicipalitie and communication services (ICMS) Whether or not the municipality belongs to the rural territory. The ICMS is the main tax collected at the state level, whose share of 75% is with the State and 25% return to the Municipalities based on the Municipal Participation Index (MPI). The factor generating the ICMS is the final price composed by the value added. However, each state has the autonomy to create its own criteria for parameterizing the MPI. Paraná is the state that most incorporated rural parameters in the composition of the IPM. For this study, the empirical analysis was based on cross section data for the 399 Municipalities of the State of Paraná, located in the southern region of Brazil. The analysis was based on the ICMS revenue forecast for 2017 on which the Ordinary Least Squares Robust (OLS) was applied whose control variable defined by Dummy "municipality belongs to rural territory = 1" and "municipality not belonging = 0 ". The results showed that there is a gain for the Municipalities of Paraná, inserted in the rural territory, regarding the receipt of revenue from part of the 25% portion of the ICMS due to the insertion of rural parameters in the composition of the Municipality Participation Index (MPI) such as agricultural production, rural population and rural properties..https://journals.openedition.org/confins/12647rural territorydistribution of ICMSindex of participation of municipalitiesagricultural productionrural populationrural property |
| spellingShingle | Luci Nychai Felipe Polzin Druciak Territorialidade rural e repartição do ICMS: o caso do Estado do Paraná Confins rural territory distribution of ICMS index of participation of municipalities agricultural production rural population rural property |
| title | Territorialidade rural e repartição do ICMS: o caso do Estado do Paraná |
| title_full | Territorialidade rural e repartição do ICMS: o caso do Estado do Paraná |
| title_fullStr | Territorialidade rural e repartição do ICMS: o caso do Estado do Paraná |
| title_full_unstemmed | Territorialidade rural e repartição do ICMS: o caso do Estado do Paraná |
| title_short | Territorialidade rural e repartição do ICMS: o caso do Estado do Paraná |
| title_sort | territorialidade rural e reparticao do icms o caso do estado do parana |
| topic | rural territory distribution of ICMS index of participation of municipalities agricultural production rural population rural property |
| url | https://journals.openedition.org/confins/12647 |
| work_keys_str_mv | AT lucinychai territorialidaderuralereparticaodoicmsocasodoestadodoparana AT felipepolzindruciak territorialidaderuralereparticaodoicmsocasodoestadodoparana |