The tax distribution of resources of ICMS in the municipalities of metropolitan region of Curitiba/A reparticao tributaria dos recursos do ICMS nos municipios da Regiao Metropolitana de Curitiba

The knowledge of generation and distribution of public revenue contributes for the transparency of government accounts, for the planning of public budgets and for provide better quality information to various users of public accounting. The conception and importance of application of public revenue measure the ability of governments to fix their spending and, at the time of collection, becomes an instrument constraint of budget execution of expenditure. Tax on Circulation of Goods and Services (ICMS) is one of the major sources of resources, to make budget planning for states and municipalities, from the production and handling of economic wealth. This study investigates the relationship between the collection of ICMS coming from the economic movement of the Metropolitan Region of Curitiba (RMC) and government transfers of quota-share of ICMS passed by the state government to the municipalities. The results indicate that, despite the dilemmas regarding the distribution of the tax, it is possible to prove the importance that the tax has on fiscal policy and public budgets, especially in small municipalities, in which its existence depends largely on this source of resource. Key words: public finances; tax policy; municipal government. O conhecimento da geracao e da distribuicao da receita publica contribui para a transparencia das contas publicas, para o planejamento dos orcamentos publicos e para o fornecimento de informacoes de melhor qualidade aos diversos usuarios da contabilidade publica. A concepcao e a importancia da aplicacao da receita publica dimensionam a capacidade governamental em fixar sua despesa e, no momento de sua arrecadacao, torna-se instrumento condicionante de execucao orcamentaria da despesa. O Imposto sobre a Circulacao de Mercadorias e Servicos (ICMS) e uma das principais fontes de recursos, para compor o planejamento orcamentario dos estados e municipios, provenientes da producao e movimentacao das riquezas economicas. O presente estudo objetiva investigar a relacao entre a arrecadacao de ICMS oriunda do movimento economico dos municipios da Regiao Metropolitana de Curitiba (RMC) e as transferencias governamentais da cota-parte do ICMS repassada pelo governo estadual aos municipios. Os resultados indicam que, apesar dos dilemas a respeito da distribuicao do imposto, comprova-se a importancia que o tributo tem na politica fiscal e nos orcamentos publicos, especialmente naqueles municipios de menor porte, em que sua existencia depend