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Ecological fiscal transfer (ICMS ecológico) in the brazilian Amazon: experiences and lessons
ICMS is a value-added tax on operations related to the circulation of goods and services. It is the most important revenue source for Brazilian states. The Federal Constitution (Brazil, 1988) establishes that states must transfer 25% of the total collected from this tax to the municipalities. Since...
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Publicado no: | International Conference on Public Policy (ICPP6) |
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Main Authors: | , |
Formato: | Trabalho publicado em evento |
Idioma: | Inglês |
Publicado em: |
International Public Policy Association
2023-06-27
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Assuntos: | |
Acesso em linha: | http://hdl.handle.net/11422/21936 |
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