Uma análise comparativa da arrecadação de ICMS dos 10 (dez) Estados mais populosos do Brasil

Abstract

The objective of this research is to analyze in a comparative way the behavior of the 10 (ten) most populous states in Brazil regarding the forecasting and collection factors in the years 2015 to 2019. For this purpose, the specific objectives were built: to highlight the evolution of the ICMS forecast in the interval from 2015 to 2019; evidence of the evolution of ICMS collection in the period from 2015 to 2019 and compare the effectiveness of the collection of ICMS in the states against the budget forecast. Firstly, we tried to analyze the evolution of the ICMS revenue forecast, then the same procedure was used with the collection and finally, to check the effectiveness in the collection, the predicted and collected values were compared as well as the average collection was calculated. each state. The results found showed that, regarding the evolution of the forecast, the state of Rio de Janeiro presented the greatest positive variation and the greatest negative variations. In the collection analysis it was verified that only Rio de Janeiro presented a decrease in the collection. As for the collection effectiveness, the state of Minas Gerais presented the highest average collection.