A importância dos postos fiscais estaduais na arrecadação de ICMS no Nordeste do Brasil

Abstract

The main objective of this work was to analyze the effect of the extinction of the frontier fiscal position in the collection of ICMS in the State of Rio Grande do Norte situated in the Northeast region of Brazil. Its identification becomes relevant since it substantiates the decision-making regarding the collection strategy to meet the expenses of the governmental activities. The policy of extinguishing frontier fiscal posts in Rio Grande do Norte made it possible to measure their importance from the point of view of ICMS tax collection, using the differences in differences method with the other states in the Northeast Region as a control group. The data are secondary in nature from the Time Series Management System (SGS) of the Central Bank of Brazil and IPEADATA. The results show that the measure of extinguishing the state fiscal posts cost the RN a real reduction in ICMS tax collection and that the effect was heterogeneous between the years.