An empiric study of the collection of ISS from tolls and the impact on regional development of the paranaense municipalities measured by health, education and GDP indicators
Jorge Eduardo Scarpin, Adriano José da Silva, Delci Grapegia Dal Vesco
Resumo
The study aims to verify the impacts of the collection of ISS (tax on services) with tolls in the GDP, health, and education indicators in municipalities in the state of Paraná in 2005 and 2006. The methodology is descriptive as to its objectives, survey as to its procedures, and quantitative as to its approach. The population comprehends 399 municipalities and the final sample is composed of 258 municipalities in the state of Paraná. The theoretical reference is composed of Externalities, Public Services and Possessions, Concession of Public Services of Highways, ISS and the collection of road tolls. Results of univaried tests show there is a relevant difference in the collection of ISS in the municipalities with and without toll collection. On the other hand, multivaried tests show the ISS collection in municipalities with toll collection in the state of Paraná has influenced the GDP indicators. However, it has not influenced the health indicators, but it has brought reflections to the educational indicators