Evolução do ICMS em Sant’Ana do Livramento: análise comparativa da contribuição da eólica e demais setores econômicos

Abstract

This article aims to analyze the evolution of ICMS from Sant'Ana do Livramento from 2011 to 2015. The research is justified because ICMS is one of the main sources of revenue for all Brazilian states, this revenue is fundamental for financial stability in the vast majority of cities, especially those located in Rio Grande do Sul. The research had a descriptive character, with a quantitative approach. The data source was the Finance Department of Santana do Livramento and for the analysis of the data was used the technique of descriptive statistics. The ICMS transfer from Sant'Ana do Livramento showed a significant increase in the period from 2011 to 2015. The Supermarket, Wind Energy and Fuel Trade sectors accounted for approximately 62% of the ICMS of the muncipio in the period. In the year of 2015, the transfer of ICMS from Eólica surpassed the commerce - supermarket sector, becoming the main collection of the municipality of Santana do Livramento, with approximately 30% of the total collected. For future studies it is recommended a research to analyze how the revenue increase was used in municipal public management and its impact on improvements (or not) in the municipality.