ICMS Educação de Santa Catarina: Criação, Aplicação e Perspectivas

Based on the successful case in the state of Ceará, the Constitutional Amendment No. 108/2020 was promulgated, obligating Brazilian states, within two years of its promulgation, to approve laws that included criteria based on educational quality indices in municipal ICMS transfers, considering the socio-economic context of students. In this scenario, the crucial role of the State Court of Accounts of Santa Catarina and other entities in the development of this transfer methodology in the state of Santa Catarina is acknowledged, as approved by State Law No. 18489/2022. This article provides a detailed explanation of the key points of this transfer methodology and its application. Finally, it is expected that the promulgation of this law with the clarified ICMS Education methodology, as outlined in this article, along with the active and present role of professionals from the State Court of Accounts of Santa Catarina, will induce significant impacts on basic education in Santa Catarina.