Impacto nas contas públicas após a redução de alíquotas do ICMS sobre os combustíveis nos estados do Nordeste.

Abstract

This study aims to demonstrate the overall impact on public accounts after the reduction of the Tax on Circulation of Goods and Services (ICMS) rate on fuels in the states of Northeast Brazil following Complementary Law No. 194/2022, which limits its collection on fuels. To do so, data collection was carried out on the Transparency Portal of each state and the Brazilian Public Sector Accounting and Fiscal Information System (Siconfi) from 2018 to 2022, in addition to consulting publications available on the internet and documentary research on the applicable legislation related to the study's topic. For this study, the population consists of the 9 states of Northeast Brazil. The results showed that in all the states studied, there was no reduction in overall ICMS revenue, but only common variations in revenue. The lowest percentage increase in ICMS revenue in 2022 was observed in the state of Pernambuco, with a variation of 1.08%. However, in terms of real values, the state with the lowest positive variation in revenue was Piauí, with an increase of only R$ 76.3 million. None of the evaluated states recorded a reduction in revenue or expenses in 2022 compared to 2021. It was also observed that none of the states had current expenses exceeding current revenues in both years. It was found that the only state where the diminutive patrimonial variation was greater than the augmentative one, resulting in negative patrimonial outcome, was Piauí.