O repasse da cota parte do ICMS aos municípios cearenses com base em índices de qualidade e a promoção de direitos fundamentais

Abstract

This study aims to investigate how and to what extent the methodology of distribution of the part of the ICMS to the municipalities of Ceará based on quality indexes, State Law No. 14,023/2007, can act in the promotion of fundamental rights. It seeks to answer: 1) How can the distribution of tax revenues among federal entities serve as an instrument for the realization of social rights to the population, especially in the context of local governments? 2) How does the transfer of the part of ICMS in the State of Ceará work and what are the criteria adopted by Law 14.023/2007? 3) How does this public policy established by State Law No. 14,023/2007 relate to the realization of rights to education, health and the environment, within the framework of public management by results? 4) What are the reflexes found on the 10 municipalities that received the most and the 10 that received the least in the 2009-2019 interval and what are the direct effects on social indicators related to education, health and the environment? For this, initially, it is discussed about the Brazilian fiscal federalism and its asymmetries, debating issues around the decentralization and autonomy of federative entities, as well as studying the tax competences of each one the transfer mechanism established in the Constitution. Next, we explore the methodology of distribution of the quota part of the ICMS, within the public management model by results adopted by the State of Ceará, detailing the indexes: Education Quality Index (Iqe); Health quality index (SQI) and Environmental Quality Index (MQI). It is also understood the importance of the theme of public policies as an instrument capable of conferring effectiveness to fundamental rights within the Social and Democratic State of Law, therefore, theories about its intersection with the law, conceptualization, characterization, cycle and debated issues related to public policy in Ceará to transfer the quota part of the ICMS are presented. In the first sections, the research is predominantly qualitative and sets the theoretical basis for the third section. Finally, a quantitative analysis of the impacts of the distribution methodology based on quality indices is performed, in the 2009-2019 interval, on 20 municipalities, socioeconomically opposed, divided into two groups, 10M+ and 10M-, in order to visualize whether a more equitable distribution of the transfer was provided. Furthermore, there are direct effects of the share share on indicators of education (IDEB), health (IMT) and environment (sanitation), with the intention of finding out if this methodology is capable of inducing public policies and promoting positive effects on fundamental rights. For this, quantitative research is used, developed with the aid of econometrics, through a correlational approach, based on secondary data collected from ipece, FINBRA, IBGE and SEFAZ-CE databases.