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The effects of the Kandir Law on the collection of ICMS in Ceara
Alejandro Magno Lima Leitao
(Author)
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Our Knowledge Publishing
· Paperback
The effects of the Kandir Law on the collection of ICMS in Ceara - Leitao, Alejandro Magno Lima
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Origin: U.S.A.
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Synopsis "The effects of the Kandir Law on the collection of ICMS in Ceara"
Complementary Law No. 87/1996, known as the Kandir Law, promoted significant changes in the Tax on the Circulation of Goods and Services (ICMS), including the exemption of this state tax on exports of primary and semi-manufactured products. The tax exemption measure, imposed by the government through this law, sought to make Brazilian products more competitive on the international market. States were offered "revenue insurance" as a way of reimbursing possible losses in revenue. This study shows that the state of Ceará, despite its small relative share of total Brazilian exports, suffered revenue losses as a result of the tax exemption on sales to foreign markets. The estimated values reveal the insufficiency of federal transfers in compensating for ICMS collection losses for Ceará.
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The book is written in English.
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