Estudo da cota-parte do ICMS paraibano e seus efeitos distributivos a partir de critérios sociais

Abstract

The objective of this study is to verify if the adoption of social criteria of distribution of resources of the ICMS share would allow the municipalities of the State of Paraíba to distribute equitably the on lendings. The data used refer to the constitutional parcels received by each municipality of Paraiba in 2016, released by the State Secretariat of Revenue / Paraíba, and data referring to the Firjan Municipal Human Development Index - IFDH-M. As a methodology, the descriptive statistics on the behavior of the resource distributions by the current model versus the IFDH-M model are analyzed comparatively. In addition, it is performed the signal test for paired samples in order to verify if there are differences between pairs of distributions, in order to prove the possibility of municipalities with lower collection by the current criterion to obtain higher percentages in the ICMS share with the adoption of social criteria. The results of the descriptive analysis of the data indicated that with the adoption of social factors to allocate 25% of the municipalities' share, locations with good indicators would receive more resources and the parcels would be distributed in a less unequal way in comparison to the current model, Signal testing showed that the distribution using the IFDH-M criterion would allow more municipalities to receive values above the average than they would receive by the current criterion.