Repartição constitucional da receita do ICMS no Paraná: análise do tratamento especial quanto ao ICMS-Ecológico

Abstract

Resumo:

Abstract: The 1988 Constitution establishes a partition of 25,0% in the ICMS revenues collected to be divided amongst municipalities, and also established that up to 25,0% of that percentage may be further divided amongst those municipalities according to the provisions of each state law. This provision was regulated in the Art. 132, Single Paragraph of the Constitution of the State of Paraná, which guarantees special treatment for the municipalities that have within the limits of their territory Conservation Units or Natural Sources of Water Supply. In this context, the present work aims to analyze the effectiveness of the commandment of the Constitution of Paraná. Initially, the legislation that regulates the criteria for using the Municipal Participation Index (IPM) in Paraná was analyzed. ICMS partition criterion indicators for the fiscal year of 2019 were shown using descriptive statistics methods and the Principal Component Analysis (PCA). The use of a multivariate technique made possible the identification of the seven criteria used in the partition of ICMS revenue in Paraná (value added; environmental; farming production; rural zone inhabitants; rural properties; territorial and egalitarian partition) actually represent four different dimensions: Rural, Environmental, Value-Added, and Egalitarian Partition, which add up the incident percentages on the IPM, namely 18.0%, 5.0%, 75.0%, and 2.0%, respectively, showing that municipalities in Paraná have no special treatment concerning an ICMS Ecological