Os mecanismos da cota-parte do ICMS previstos nas legislações dos Estados Brasileiros: avaliação comparativa com o modelo cearense

Abstract

This dissertation undertakes a comparative analysis of the ICMS Quota-Share mechanisms within the legislations of Brazilian states, using the model from Ceará as a focal point. Grounded in the theory of fiscal federalism, the study aims to describe and compare the different distribution models. The investigation is guided by Fiscal Decentralization Theory and considers John Rawls's Theory of Distributive Justice to assess the equitable distribution of resources. Through a multiple-case study involving the analysis of regional socioeconomic variables, it is initially observed that there was widespread adherence by the states to Constitutional Amendment No. 108/2020. Furthermore, in 2024, all states with available data met the investment targets established by Law No. 14.113/2020, which pertains to the New Fundeb. Moreover, the analysis reveals that the majority of federative units have adopted a hybrid assessment model, combining data from national systems, such as SAEB/IDEB and the School Census, with the development of their own evaluations to gauge student proficiency and school flow. The most recurrent indicators are proficiency in the Portuguese Language and Mathematics and student approval rates, with a growing trend towards incorporating equity factors to better recognize the advancements of more vulnerable municipalities. It is also noted that the Ceará ICMS quota-share model, which employs performance criteria in education, health, and the environment, prioritizes an equitable redistribution of resources, thereby benefiting smaller municipalities. Additionally, it fosters an increase in educational proficiency and stimulates a results-based management culture.