PROGRAMA DE CONCESSÃO DE RODOVIAS EM SÃO PAULO E NOVOS AGENTES ECONÔMICOS DO PERÍODO CONTEMPORÂNEO. UMA LEITURA GEOGRÁFICA DO PLANEJAMENTO GOVERNAMENTAL E DOS REPASSES DE ISSQN AOS PEQUENOS MUNICÍPIOS

Abstract

The purpose of this article is to reflect on the role of the Brazilian state as a significant agent in the current use of territory process. A change in the role of the state, which now acts as a regulator and no longer as a provider of some services on account of privatizations, concessions and PPPs, has been observed. A study of highway concession practices that have gained space over the last decades is subject to analysis. One relevant aspect to consider is the fiscal relevance of the implemented toll plazas for the state of São Paulo’s municipalities since according to the concession contracts the concessionaire companies are required to pass 5% of the gross value of their toll revenues to municipalities. This transfer is processed as a “tax on service of any nature” (ISSQN), having the right to receive those municipalities whose highway concessionaire crosses its territory. In this paper we analyze the municipalities receiving transfers coming from road concession administered by the company Entrevias S.A.