A participação dos estados na arrecadação tributária nacional e a dependência das transferências constitucionais: um estudo de caso em Alagoas no período de 2015 a 2019

Abstract

Through the collection of taxes, the State must be able to ensure a positive return of services to its people and, if taxpayers pay their obligations, in return they must have their fundamental rights guaranteed. In this way, the present work has as general objective, to compare the tax collection of the state of Alagoas in relation to other Brazilian states and to verify the relationship between the tax collection and the constitutional transfers received. For this purpose, a descriptive study of a qualitative nature was carried out through document analysis of data collected from the databases of the mpostometer, from the Brazilian Institute of Tax Planning (IBPT), National Treasury Secretariat (STN) available on the Treasury website. (TN), the Federal Revenue Service (RF), the Brazilian Institute of Geography and Statistics (IBGE) and information from the Public Finance Bulletin of Subnational Entities and the State Tax Collection Bulletin - National Council for Finance Policy (Confaz). Data for the years 2015 to 2019 were used as a basis, the population being composed of the 9 states of the Brazilian northeast and the 3 largest tax collectors in the country, São Paulo, Rio de Janeiro and Minas Gerais in terms of GDP according to the IBGE The results show that Alagoas has been decreasing its dependence on federal resources and improving its participation in the national collection and in the Northeastern scenario, even though it is a small state in relation to the three largest collectors in the country.