Importância dos repasses da cota-parte do icms no estado de minas gerais

Abstract

This paper sought to present the importance of transferring the ICMS from the government of Minas Gerais to the municipalities of Minas Gerais, in the period from 2014 to 2019. For this purpose, 33 cities with more than 100 thousand inhabitants were selected where, from the data referring to transfers and tax collection, qualitative analyzes were carried out to verify the dependence on transfers and transfers from the sample municipalities. The importance of the ICMS could be demonstrated through its 80% participation in the composition of the total of the collection of the state. With the fiscal crisis that started in 2014, there were declines in the state tax collection and, consequently, in the transfers to the municipalities that were not greater thanks to the increases in the ICMS rates for products such as fuels, electricity, beverages and telecommunications. It is concluded that the larger municipalities have a greater capacity for their own collection and, therefore, less dependence on transfers from state transfers.