Critérios em debate
O sócio Sidnei Pimentel foi ouvido pelo Jornal O Popular em matéria sobre a decisão da Sefaz de usar dados da nota fiscal eletrônica como fonte de informação do Índice de Participação dos Municípios (IPM).
A proposta da Secretaria da Fazenda de utilizar os dados captados pela emissão de Nota Fiscal Eletrônica para a partilha do ICMS reflete a confiabilidade desse instrumento. Certamente, há uma polêmica a caminho, posto que a mudança vai resultar em ganho para alguns municípios, com inevitável perda para outros. O bolo a ser dividido é um só. Essa discussão, entretanto, nos faz lembrar outro debate. Como sabemos, a Constituição Federal determina que 25% do que é arrecadado com este imposto seja entregue às prefeituras. É no valor adicionado que moram algumas injustiças. O problema não está na confiabilidade dos dados, mas no critério da distribuição. Um município de população diminuta, mas que tenha uma ou duas fábricas, por exemplo, poderá receber valor maior do que um vizinho com o triplo da população, sendo que, tanto numa localidade como na outra, os recursos são esperados para assegurar serviços básicos aos seus moradores.
A proposta da Secretaria da Fazenda de utilizar os dados captados pela emissão de Nota Fiscal Eletrônica para a partilha do ICMS reflete a confiabilidade desse instrumento. Certamente, há uma polêmica a caminho, posto que a mudança vai resultar em ganho para alguns municípios, com inevitável perda para outros. O bolo a ser dividido é um só. Essa discussão, entretanto, nos faz lembrar outro debate. Como sabemos, a Constituição Federal determina que 25% do que é arrecadado com este imposto seja entregue às prefeituras. É no valor adicionado que moram algumas injustiças. O problema não está na confiabilidade dos dados, mas no critério da distribuição. Um município de população diminuta, mas que tenha uma ou duas fábricas, por exemplo, poderá receber valor maior do que um vizinho com o triplo da população, sendo que, tanto numa localidade como na outra, os recursos são esperados para assegurar serviços básicos aos seus moradores.
Sidnei C. Pimentel, formado em Comunicação pela UFG, é advogado tributarista com MBA em Finanças e controladoria pela FGV e sócio do Terra, Pimentel e Vecci Advogados Associados.
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