Abstract

SASSO, Maiara; VARELA, Patrícia Siqueira  and  RIGHETTO, Patricia. Distribution of the ICMS share: how can it be used to promote better results in education?. Rev. Bras. Educ. [online]. 2021, vol.26, e260071.  Epub Nov 08, 2021. ISSN 1809-449X.  https://doi.org/10.1590/s1413-24782021260071.

This paper aims to answer the following question: which guidelines should be observed when designing the transfer of discretionary ICMS share by states to municipalities in order to improve educational results, and which states have laws more favorable to this legislative change? The findings indicate that some guidelines depend on formulated laws (autonomy, equity, incentive, simplicity, singular focus, and safeguarding of grantor’s objectives), and others must be understood in a broader context involving state laws. Thus, the particularities of each entity must be analyzed so the design of transfers can achieve the desired results and not encourage unwanted behaviors.

Keywords : collaborative regime; intergovernmental transfers; ICMS share.

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