Análise do repasse do valor adicionado fiscal – VAF nas transferências do ICMS aos municípios cerenses

• Ano de defesa: 2012
• Autor(a) principal: Santos, Ângelo Fernandes Moreno dos
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Palavras-chave em Português: Imposto sobre Circulação de Mercadorias e Serviços - ICMS
• Link de acesso: http://www.repositorio.ufc.br/handle/riufc/6342

This study aims to analyze the transfer of the Value Added Tax (VAF) in the transfer of resources from ICMS to municipalities in Ceará stipulates as the Federal Constitution of 1988 and the Supplementary Law No. 63 of 1990. The research will include the period from 2003 to 2010 of all 184 municipalities of Ceará and used in data analysis, the econometric model for panel data. With this model, we sought to determine how the independent variables Bolsa Familia, FPM, GDP, Complementary Law No. 86/97 and CIDE influence the dependent variable (VAF). The results show that the explanatory variables in a positive impact in increasing the transfer of the VAF for the municipalities of Ceará. The variable that was most significant was the Complementary Law No. 86/97, created with the intent to waive the collection of the tax ICMS products and services for export, so the VAF provides an increase in the transfer to the municipalities about 7.47% when there is an increase of its exports.