Um estudo sobre o desempenho na arrecadação de receita de ICMS dos estados da região sul do Brasil

Abstract

This study aims to answer the following question: what is the performance of the states in the southern region of Brazil in collecting ICMS revenue? With the general objective of knowing the performance of the states in the southern region of Brazil with regard to the collection of ICMS revenue. The specific objectives defined were: to show the evolution of the ICMS forecast and revenue collection in the years 2010 to 2019; measure the performance in the collection of ICMS in the years 2010 to 2019; and classify each state according to performance in collecting ICMS revenue. In order to allow the visibility of an evolution in the data presented, for this study the interval composed by the years 2010 to 2019 was determined, this interval contemplates 10 (ten) years, which, according to the adopted criteria, is required. The results showed that with regard to the ICMS revenue forecast, only Paraná and Rio Grande do Sul showed a decrease in the forecast amount. Regarding the collection of ICMS revenue, in none of the states was there a reduction in the amount collected. In the average collection performance, it was verified that Rio Grande do Sul has the best percentage, above 100%, Paraná has the second best performance, with 98.86% and Santa Catarina the third performance, with 97.87%.