Análise do grau dependência dos municípios alagoanos em relação a cota-parte do ICMS: um estudo com os 20 municípios mais e menos populosos do estado de Alagoas

Abstract

The general objective of this research is to analyze the degree of dependence of municipalities in Alagoas, more and less populous, in relation to the intergovernmental transfer of the ICMS quota, referring to the years 2018, 2019, 2020 and 2021. The research sample comprised the 20 municipalities with the largest and smallest population in the state of Alagoas, resulting in a total of 40 municipalities surveyed. The research technique used in this research was document analysis. The results show that less populous municipalities have an average dependence on Municipal Tax Revenues of 37.9% while ICMS transfers represented an average of 9%. have an average dependence on Municipal Tax Revenues of 37.9% while ICMS transfers represented an average of 9%. For the 20 largest municipalities, the degree of dependence is greater on ICMS transfers with 11.9%, while the degree of dependence on Municipal Tax Revenues is 0.64%. The results also reveal that the ICMS quota has a significant weight in the revenue of both groups of municipalities surveyed and that smaller municipalities and moderate economic movement tend to show a greater degree of dependence on the transfer of the ICMS quota.