O efeito do desempenho educacional sobre o repasse da cota parte do ICMS para os municípios cearenses

Abstract

The Law nº. 14.023/2007 was established in Ceará in 2007 with the aim of giving greater participation in the process of investments in education through the transfer of ICMS for the municipalities of Ceará. Thereafter, this dissertation aims to investigate the factors that contribute to the increase of this transfer to the municipalities of Ceará. The used database consists of the variables that represent Prova Brasil (Brazil Exam) in logarithm for the 4th and 8th grade basics and the interaction of this variable with a dummy of RMF/Metropolitan Area of Fortaleza and the logarithm of the ICMS variable (Impost of Circulation of Goods and Services). The first variable was extracted from the portal of National Institute of Educational Studies Anísio Teixeira – INEP (Instituto Nacional de Estudos e Pesquisas Educacionais Anísio Teixeira) for public schools in the municipalities of Ceará, in 2007. The ICMS was extracted from the Statistical Yearbook of Ceará for the year of 2009, produced by the Institute of Strategic Economic Research of the State of Ceará – IPECE (Instituto de Pesquisa Estratégica Econômica do Estado do Ceará). Using the method of Ordinary Least Squares, estimations were made and they resulted in the positive effect of school performance of the municipality represented by Prova Brasil and by the geographic location of the municipality within the State of Ceará, indicating that, the higher the average score of the Prova Brasil given its location in the RMF, the largest the transfer of quota of the ICMS for Municipalities of Ceará will be.