Revenue sharing: The case of Brazil's ICMS

Revenue sharing: The case of Brazil's ICMS

Includes bibliography

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Main Authors: Mussi, Carlos, Arroyo, José Manuel, Jiménez, Juan Pablo
Format: Texto biblioteca
Language:English
Published: ECLAC 2012-07
Subjects:SISTEMAS TRIBUTARIOS, FEDERALISMO, INGRESOS FISCALES, GOBIERNO MUNICIPAL, TAX SYSTEMS, FEDERALISM, TAX REVENUES, MUNICIPAL GOVERNMENT,
Online Access:https://hdl.handle.net/11362/5352
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spelling dig-cepal-11362-53522023-01-23T13:00:47Z Revenue sharing: The case of Brazil's ICMS Mussi, Carlos Arroyo, José Manuel Jiménez, Juan Pablo SISTEMAS TRIBUTARIOS FEDERALISMO INGRESOS FISCALES GOBIERNO MUNICIPAL TAX SYSTEMS FEDERALISM TAX REVENUES MUNICIPAL GOVERNMENT Includes bibliography This 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. The 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. Introduction. -- Characterization of Brazilian Fiscal Federalism and Tax System. -- Characterization of the ICMS and its revenue-sharing rules. -- Concluding remarks. 2014-01-02T16:11:42Z 2014-01-02T16:11:42Z 2012-07 Texto Documento Completo https://hdl.handle.net/11362/5352 LC/L.3489 en Serie Macroeconomía del Desarrollo 121 19 páginas. application/pdf BRASIL BRAZIL ECLAC
institution CEPAL
collection DSpace
country Chile
countrycode CL
component Bibliográfico
access En linea
databasecode dig-cepal
tag biblioteca
region America del Sur
libraryname Biblioteca Hernán Santa Cruz
language English
topic SISTEMAS TRIBUTARIOS
FEDERALISMO
INGRESOS FISCALES
GOBIERNO MUNICIPAL
TAX SYSTEMS
FEDERALISM
TAX REVENUES
MUNICIPAL GOVERNMENT
SISTEMAS TRIBUTARIOS
FEDERALISMO
INGRESOS FISCALES
GOBIERNO MUNICIPAL
TAX SYSTEMS
FEDERALISM
TAX REVENUES
MUNICIPAL GOVERNMENT
spellingShingle SISTEMAS TRIBUTARIOS
FEDERALISMO
INGRESOS FISCALES
GOBIERNO MUNICIPAL
TAX SYSTEMS
FEDERALISM
TAX REVENUES
MUNICIPAL GOVERNMENT
SISTEMAS TRIBUTARIOS
FEDERALISMO
INGRESOS FISCALES
GOBIERNO MUNICIPAL
TAX SYSTEMS
FEDERALISM
TAX REVENUES
MUNICIPAL GOVERNMENT
Mussi, Carlos
Arroyo, José Manuel
Jiménez, Juan Pablo
Revenue sharing: The case of Brazil's ICMS
description Includes bibliography
format Texto
topic_facet SISTEMAS TRIBUTARIOS
FEDERALISMO
INGRESOS FISCALES
GOBIERNO MUNICIPAL
TAX SYSTEMS
FEDERALISM
TAX REVENUES
MUNICIPAL GOVERNMENT
author Mussi, Carlos
Arroyo, José Manuel
Jiménez, Juan Pablo
author_facet Mussi, Carlos
Arroyo, José Manuel
Jiménez, Juan Pablo
author_sort Mussi, Carlos
title Revenue sharing: The case of Brazil's ICMS
title_short Revenue sharing: The case of Brazil's ICMS
title_full Revenue sharing: The case of Brazil's ICMS
title_fullStr Revenue sharing: The case of Brazil's ICMS
title_full_unstemmed Revenue sharing: The case of Brazil's ICMS
title_sort revenue sharing: the case of brazil's icms
publisher ECLAC
publishDate 2012-07
url https://hdl.handle.net/11362/5352
work_keys_str_mv AT mussicarlos revenuesharingthecaseofbrazilsicms
AT arroyojosemanuel revenuesharingthecaseofbrazilsicms
AT jimenezjuanpablo revenuesharingthecaseofbrazilsicms
_version_ 1756041776689315841

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