Abstract: Starting from the inquiry about the impact of economic activity and inflation on the revenue of different segments of the Tax on operations related to the circulation of goods and on the provision of interstate, intermunicipal and communication transport services (ICMS) in the State of Ceará, this study uses Bayesian VAR to investigate the relationship between these variables over a period of twenty years, from 2003 to 2023.
Background: Brazil is a federation with twenty-seven federative units. These units, called States, have a set of powers determined by......
Key Word: Taxes. State Collection. ICMS. Autoregressive Vectors.
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