O impacto da instituição do selo fiscal de controle da água mineral e água adicionada de sais na arrecadação do ICMS do Estado do Ceará

Abstract

At present, society has been discussing the more conscious consumption and values that companies incorporate into their products, their production with sustainable use of raw materials exploited from nature. As a form of social and economic disapproval, a portion of consumers repudiate the brands that represent unfair competition, human exploitation and environmental degradation or any deterioration of the population's well-being. The objective of this study is to investigate the influence of the Fiscal Control Seal of mineral water and added water of salts in the performance of the collection of the State of Ceará. Therefore, we will demonstrate in practice, an econometric study to verify if a certain economic activity, after the regulation of the Fiscal Control Stamp, caused an increase of billing, greater regularity of the sector and, consequent evolution of the retention of the ICMS Tax Substitution resulting from the water operations packaged in 20-liter containers. Then, an analysis of the tax burden, the market evolution, the tax incentives and the tax behavior of the water filling companies. The practical study reinforces the importance of the use of econometrics as a scientific tool for decision-making and policy direction adopted by the public manager.