Revenue sharing: The case of Brazil's ICMS

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cepal.bibLevelDocumento Completo
cepal.callNumberINT UN/EC 65(121/2012)
cepal.callNumberLC/L.3489
cepal.divisionEngEconomic Development Division
cepal.divisionSpaDivisión de Desarrollo Económico
cepal.docTypeSeries
cepal.idSade46959
cepal.jobNumberS1200309
cepal.physicalDescriptiongráficos
cepal.regionalOfficeSantiago
cepal.topicEngFISCAL AFFAIRS
cepal.topicEngMACROECONOMICS
cepal.topicSpaASUNTOS FISCALES
cepal.topicSpaMACROECONOMÍA
cepal.workareaEngECONOMIC DEVELOPMENT
cepal.workareaEngPLANNING FOR DEVELOPMENT
cepal.workareaSpaDESARROLLO ECONÓMICO
cepal.workareaSpaPLANIFICACIÓN PARA EL DESARROLLO
dc.contributor.authorMussi, Carlos
dc.contributor.authorArroyo, José Manuel
dc.contributor.authorJiménez, Juan Pablo
dc.coverage.spatialEngBRAZIL
dc.coverage.spatialSpaBRASIL
dc.date.accessioned2014-01-02T16:11:42Z
dc.date.available2014-01-02T16:11:42Z
dc.date.issued2012-07
dc.descriptionIncludes bibliography
dc.descriptionThis paper has been prepared at the request of the Dubai Economic Council, and formed part of a monograph on Revenue-Sharing Experiences around the World, edited by Ehtisham Ahmad.
dc.description.abstractThe ICMS represents the most important source of revenue for the Brazilian states and one of the most important taxes in Brazil. Unlike other VATs in the world, the ICMS is not collected by the central government. The ICMS is collected by the states (the intermediate level of government), which are able to fix the internal rates; a situation that reflects the fiscal autonomy of the different levels of government in Brazil. Similarly, the direct and unconditional transfers of 25% of the ICMS collection to the municipalities (the local level) show the high degree of autonomy at the sub–national level. However, fiscal autonomy is also a source of problems, particularly the “fiscal wars” that result from the different tax rates fixed by the states and its corresponding effects on transfers. To solve this and other problems related to Brazil’s tax system various proposals have been made, but none of them has actually materialized. The objective of this paper is to characterize Brazil’s fiscal federalism and tax system, with an emphasis in the ICMS and its revenue–sharing rules. We also provide some concluding remarks regarding ICMS and its revenue sharing.
dc.description.tableOfContentsIntroduction. -- Characterization of Brazilian Fiscal Federalism and Tax System. -- Characterization of the ICMS and its revenue-sharing rules. -- Concluding remarks.
dc.formatTexto
dc.format.extent19 páginas.
dc.format.mimetypeapplication/pdf
dc.identifier.unSymbolLC/L.3489
dc.identifier.urihttps://hdl.handle.net/11362/5352
dc.language.isoeng
dc.physicalDescription19 p.: grafs.
dc.publisherECLAC
dc.publisher.placeSantiago
dc.relation.isPartOfSeriesSerie Macroeconomía del Desarrollo
dc.relation.isPartOfSeriesNo121
dc.rights.coarDisponible
dc.subject.unbisEngTAX SYSTEMS
dc.subject.unbisEngFEDERALISM
dc.subject.unbisEngTAX REVENUES
dc.subject.unbisEngMUNICIPAL GOVERNMENT
dc.subject.unbisSpaSISTEMAS TRIBUTARIOS
dc.subject.unbisSpaFEDERALISMO
dc.subject.unbisSpaINGRESOS FISCALES
dc.subject.unbisSpaGOBIERNO MUNICIPAL
dc.titleRevenue sharing: The case of Brazil's ICMS
dc.type.coarlibro
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