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A importância do regime de estimativa de iss para a arrecadação tributária dos municípios brasileiros

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  • Marcos Takao Ozaki
  • Ciro Biderman

Abstract

This paper aims to analyze the effect of a special regime of taxes, the Regime de Estimativa used on the tax on services (ISS) charged by the municipalities in Brazil. The first section analyzes the importance for municipalities to have their own tax system after the Federal Constitution (1988) and the Lei de Responsabilidade Fiscal (Fiscal Responsibility Law) (2000). In the second section the service sector is discussed and the role of the regime de estimativas as a way of simplification in the tax system. The third section presents three case studies. The first and the second case address how this regime can help the municipalities. The third case emphasizes that the simplification is an instrument to improve the tax system rather than a panacea. In the forth section some legal and public finance aspects regarding the ISS are discussed. Finaly some conclusions are drawn.

Suggested Citation

  • Marcos Takao Ozaki & Ciro Biderman, 2004. "A importância do regime de estimativa de iss para a arrecadação tributária dos municípios brasileiros," RAC - Revista de Administração Contemporânea (Journal of Contemporary Administration), ANPAD - Associação Nacional de Pós-Graduação e Pesquisa em Administração, vol. 8(4), pages 99-114.
    • Handle: RePEc:abg:anprac:v:8:y:2004:i:4:333
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    1. Guerin, Leonardo & Vieira, José Geraldo Vidal & de Oliveira, Renata Lúcia Magalhães & de Oliveira, Leise Kelli & de Miranda Vieira, Henrique Ewbank & Dablanc, Laetitia, 2021. "The geography of warehouses in the São Paulo Metropolitan Region and contributing factors to this spatial distribution," Journal of Transport Geography, Elsevier, vol. 91(C).
    2. Sgarbi, Felipe de Albuquerque & Uhlig, Alexandre & Simões, André Felipe & Goldemberg, José, 2019. "An assessment of the socioeconomic externalities of hydropower plants in Brazil," Energy Policy, Elsevier, vol. 129(C), pages 868-879.

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