Mudanças no Regime de ICMS: Uma Estimativa da Perda Fiscal Decorrente da Desoneração das Exportações do Soja em Grão: Mato Grosso

• Main Authors: Benedito Dias Pereira, Alexandre Magno de Melo Faria
• Format: Article
• Language: Portuguese
• Published: Universidade Federal de Mato Grosso 2011-05-01
• Series: Revista de Estudos Sociais
• Online Access: http://periodicoscientificos.ufmt.br/ojs/index.php/res/article/view/160

<p class="CM1" style="text-align: justify; line-height: normal; margin: 0cm 0cm 0pt;"><span>Com </span><span>dados relati</span><span>vos ao </span><span>período compreendido entre 1989 </span><span>e </span><span>1998, </span><span>t</span><span>e</span><span>n</span><span>do o </span><span>Es</span><span>tad</span><span>o </span><span>de </span><span>Mat</span><span>o G</span><span>r</span><span>osso </span><span>como </span><span>ambiente de </span><span>es</span><span>tud</span><span>o, </span><span>s</span><span>e estima </span><span>um</span><span>a </span><span>função </span><span>o</span><span>f</span><span>e</span><span>rt</span><span>a </span><span>d</span><span>e expo</span><span>rta</span><span>ção </span><span>de </span><span>so</span><span>ja em </span><span>gr</span><span>ão</span><span>. </span><span>Atra</span><span>vés </span><span>dessa equação avalia-se </span><span>a </span><span>importância re</span><span>l</span><span>ativa </span><span>da </span><span>influência do </span><span>preç</span><span>o </span><span>int</span><span>ernaciona</span><span>l </span><span>de </span><span>s</span><span>oja </span><span>e da </span><span>Lei </span><span>Kan</span><span>dir </span><span>sob</span><span>re </span><span>a </span><span>quantidade </span><span>expo</span><span>rt</span><span>ada </span><span>de</span><span>s</span><span>sa </span><em><span>c</span></em><em><span>ommodit</span></em><em><span>y</span></em><em><span>, </span></em><span>a</span><span>l</span><span>ém </span><span>d</span><span>e </span><span>s</span><span>e </span><span>e</span><span>s</span><span>timar </span><span>a </span><span>perda </span><span>de receita fiscal </span><span>d</span><span>o </span><span>Go</span><span>v</span><span>erno </span><span>do </span><span>Es</span><span>t</span><span>ado de </span><span>Mat</span><span>o </span><span>Grosso </span><span>d</span><span>eco</span><span>rrente da de</span><span>so</span><span>n</span><span>e</span><span>ra</span><span>ção </span><span>da</span><span>s </span><span>exportações </span><span>de </span><span>s</span><span>oja </span><span>instituída pela </span><span>Lei </span><span>Com</span><span>p</span><span>leme</span><span>ntar n</span><span>°. </span><span>87/96</span><span>. </span><span>O</span><span>s </span><span>resultados mostram </span><span>que </span><span>as </span><span>du</span><span>as </span><span>variávei</span><span>s </span><span>independente</span><span>s </span><span>d</span><span>ese</span><span>mpenharam </span><span>efe</span><span>it</span><span>os e</span><span>s</span><span>tat</span><span>i</span><span>st</span><span>icame</span><span>nt</span><span>e sig</span><span>nifi</span><span>ca</span><span>nt</span><span>es </span><span>e a </span><span>es</span><span>timativa </span><span>da </span><span>p</span><span>e</span><span>rd</span><span>a </span><span>de </span><span>r</span><span>e</span><span>ce</span><span>i</span><span>t</span><span>a </span><span>fi</span><span>s</span><span>ca</span><span>l </span><span>do </span><span>Go</span><span>ve</span><span>rno </span><span>Esta</span><span>du</span><span>a</span><span>l </span><span>d</span><span>ec</span><span>orrente </span><span>d</span><span>a Le</span><span>i </span><span>K</span><span>a</span><span>nd</span><span>ir</span><span>, </span><span>n</span><span>o tri</span><span>ê</span><span>nio </span><span>19</span><span>96-98</span><span>, </span><span>gi</span><span>r</span><span>a e</span><span>m </span><span>tomo </span><span>de </span><span>R</span><span>S30 m</span><span>i</span><span>lhões.</span></p>