A repartição tributária como incentivo à educação: uma análise do incremento da cota parte de ICMS em municípios da região metropolitana de Fortaleza.

Abstract

The objective of this study is to verify if the adoption of social criteria of distribution of in 2007, Ceará modified its ICMS transfer Law, increasing the share of municipalities that presented educational improvements. With the method devised by the Ceará Institute for Research and Economic Strategy (Ipece), together with the Department of Education, in just eight years, from 2009 to 2017, R$ 3.11 billion were transferred to municipalities, by the new criterion. as an award for positive results in education. The Tax on the Circulation of Goods and Services (ICMS) is one of the main sources of resources to compose the budget planning of states and municipalities, arising from the production and movement of economic wealth. This study aims to investigate the relationship between ICMS collection from the economic movement of municipalities in the Metropolitan Region of Fortaleza and government transfers of the ICMS share transferred by the state government to the municipalities. The incentive, together with other actions by the state government, led Ceará to take a leap in quality in education and stand out nationally. In this sense, this study seeks to investigate whether the additional resources received by the municipalities benefiting from the criterion have been used in education. Additionally, it seeks to verify, if the resource is not being applied in education, whether at least the criterion has contributed to reducing economic inequality between municipalities.