Impactos na arrecadação de ICMS nos estados do nordeste na pandemia da covid-19 no período de 2018 a 2022

Abstract

This work sought to analyze the collection of the Tax on Operations related to the Circulation of Goods and on the Provision of Interstate and Intermunicipal Transport and Communication Services - ICMS in the states of the Northeast during the covid 19 pandemic in the period from 2018 to 2022. The study is descriptive in nature with a quantitative and qualitative approach, using secondary data and statistical methods to analyze data from the 9 states that make up the northeast region of Brazil, consisting of: Alagoas, Bahia, Ceará, Maranhão, Paraíba, Piauí, Pernambuco, Rio Grande do Norte and Sergipe. In order to detect the impact of tax collection and its variables before, during and after the height of the pandemic, the period was divided into three periods: before (2018 and 2019), during (2020-2021) and after the pandemic hit (2022). Therefore, it was proven that even in the face of the difficulties, the northeastern states in general managed to keep ICMS collection constant and end the year 2022 in growth, even though there were some periods of negative variation (2020), marked by the beginning of the pandemic in Brazil, where restrictions and measures to cope with the contagion of the virus were greater.