Tributação sobre os serviços no Brasil: uma análise da experiência do ISS

Abstract

The Thesis analyses the importance of the Tax on Services (ISS) in the context of the evolution tertiary sector in Brazilian municipalities. Advances in Services activities have led to significant changes in key locations (at the top of the urban hierarchy), turning them into intensive modern economies into high value-added tertiary activities. In the national economy, it is gaining more and more space, playing an important role in generation jobs and income for locals. There are many factors that impact the collets Tax on Services, one of these factors is the expansion of Service activities, mainly from the most dynamic municipalities in this segment. Thus, this paper investigates the performance of the Service sector by activity segment, according to the National Classification of Economic Activities (CNAE 2.0), to analyze the main determinants of Tax on Services (ISS) collection per capita and their relationship with the degree of municipal dependence on intergovernmental transfers. To achieve this, data provided by STN-FINBRA and IBGE are used to estimate panel data model for Brazilian municipalities in the period 2005-2015. The results show a positive relationship between Tax on Services (ISS) collection and local dynamism, especially in the Services sector, and a negative relationship between Tax on Services (ISS) collection and indicators of relative importance of intergovernmental transfers for the composition of current municipal revenues. It is observed that there is a possibility of increasing the potential of own collection of Brazilian municipalities due to the expansion of the relative participation of the Services sector to the composition of local GDP and, consequently, to the increase of municipal financial autonomy in Brazil.