Reforma tributária e mudança no critério de distribuição da cota-parte do ICMS: compatibilidade e impacto nos orçamentos municipais artigo de Daniel Bregman. “O objetido deste trabalho foi discutir os critérios de distribuição da cota-parte do ICMS, levantando a compatibilidade com a incidência do ICMS no estado de destino, mudança que conta na proposta de reforma tributária, e o caráter concentrador do repasse aos municípios.”Verificar em:
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