TAXATION AND EFFECTS ON ICMS COLLECTION: EVALUATION OF THE NOTA FISCAL GAÚCHA PROGRAM

Abstract

Tax collection is the sustainable basis for the social function of the State and becomes the main mechanism for providing collective well-being. The determining factors that motivate citizens to collect taxes are punishment, morality and transparency with expenses. The Nota Fiscal Gaúcha program was instituted through Decree No. 49,479/2012 and aims to encourage fiscal citizenship and increase revenue by encouraging the issuance of invoices and citizen participation in defining the allocation of resources. The objective of this article is to evaluate the impact of the Nota Fiscal Gaúcha Program on the collection of ICMS in the State of Rio Grande do Sul. The work used a differences-in-differences model considering the policy entry period. The observed results pointed to a positive and significant effect of the program on the general collection of ICMS collection at 4% per month in the ambit of all sectors analyzed. For the tertiary sector (services) it represented an increase of 5% per month. The evidence suggests that the program also produced effects on the secondary, primary and oil sectors, although not significant on the energy sector. It is concluded, then, that the impact of the Program seems to have been positive, but limited when disaggregating the results for different sectors.