Uma análise da cota-parte do ICMS dos municípios cearenses

• Ano de defesa: 2009
• Autor(a) principal: Albuquerque, Maria Teresa Porto Rodrigues
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Palavras-chave em Português: Transferências Governamentais; Federalismo
• Link de acesso: http://www.repositorio.ufc.br/handle/riufc/6143

In order to create incentives for the development policies in the fields of education, health and the environment, 14.023 state law of December 17, 2007 changed the criteria of the 12.612/96 law, which dealt with the allocation of resources from ICMS to the municipalities of Ceará. This change in the legislation resulted in major changes in one of the main sources of revenue for municipalities in Ceará. To evaluate the effect of these changes on municipal finances, this work discusses the government transfers in the context of fiscal federalism, analyzing the importance of this institution for the development of the country. The impacts of short-term change of the legislation into the accounts of municipalities are analyzed, noting which of them have benefited and which have lost resources and, at the same time, are investigated the factors that influenced this result.