Tax on services in Brazilian Municipalities: an analysis of the experience of ISS

Authors

  • Márcia Monteiro Matos UERJ
  • Ana Carolina da Cruz Lima UFRJ
  • Angela Moulin Simões Penalva Santos UERJ

DOI:

https://doi.org/10.14393/REE-v37n2a2022-60716

Keywords:

Tax on Services, Services, Brazilian municipalities

Abstract

The aim of the paper is to analyze the main determinants of Tax on Services (ISS, in portuguese) collection and their relationship with the degree of municipal dependence on intergovernmental transfers. Data provided by STN-FINBRA and IBGE are used to estimate a 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, 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. 

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Published

2022-11-11

How to Cite

MONTEIRO MATOS, M.; DA CRUZ LIMA, A. C.; MOULIN SIMÕES PENALVA SANTOS, A. Tax on services in Brazilian Municipalities: an analysis of the experience of ISS. Revista Economia Ensaios, Uberlândia, Minas Gerais, Brasil, v. 37, n. 2, 2022. DOI: 10.14393/REE-v37n2a2022-60716. Disponível em: https://seer.ufu.br/index.php/revistaeconomiaensaios/article/view/60716. Acesso em: 23 nov. 2024.

Issue

Vol. 37 No. 2 (2022)

Section

Artigos

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