O repasse do ICMS no contexto do federalismo fiscal brasileiro: uma abordagem descritiva para municípios paraibanos entre 2015-2020

Abstract

This work aims to verify the transfer of the ICMS share to municipalities in Paraíba, with emphasis on João Pessoa between the period from 2015 to 2020, in order to identify the criteria for the formation of revenue for transfer between the State and Municipalities, in addition to describing the the percentage and absolute dynamics of transfers between cities. The descriptive approach shows that the economic parameter of the location weighs in the allocation of quotas, so that the distribution of the ICMS quota in the State of Paraíba is absolutely unequal, considering that economically more active and developed locations are the most favored. However, it is observed that the imposition of Constitutional Amendment 108/2020 to adopt the educational criterion as a parameter for distributing the share could resolve the observed inequality, as it tends to function as a mechanism for boosting local development, generating incentives for healthy competition between municipal administrations, as it compensates those that obtain more significant improvements in the educational indicator.