Table 4. Marine Shrimp Culture Contribution to Municipal Direct Tax Collection, in US$. Municipality Licenses Cajueiro da Praia Acarau Aracati Canguaretama Pendencias Porto do Mangue Goiana ltapissuma Valen9a Jandafra 1 ,400 9,408 240,760.8 1 0,080 3,71 2.8 3, 1 97.6 * Authorized by municipal law but not still applied. **Calculated with basis in 2002 municipal.finance. Service Tax 49,814.8 1 59,658.8 1 74,61 9.2 232,226.4 21 6,235.6 1 56,634.8 95,648 39,692.8 1 05,058.8 1 01 ,852.8 Total % of Direct Taxes** 51 ,214.8 30 1 69,066.8 1 0. 1 415,380 1 1 .7 232,226.4 Nd 21 6,235.6 14.5 1 66,714.8 58.2 99,360.8 3.3 39,692.8 2.8 1 08,256.4 3.3 1 01 ,852.8 25.6 Table 5. Growth Rates: Total State Sales Tax and Municipal Quota (%) . to put a greater effort on increasing the direct collection out of the activity. The direct collection has greater influence in smaller State/Municipal CE Acarau Aracati RN Pendencias PE Goiana ltapissuma BA Valen9a Jandafra 1 999/98 15. 1 1 .6 13.7 6.7 83 29.4 2000/99 46.2 -1 8.0 51 .0 3.3 45.4 74.6 28.3 Obs. For afew municipalities no data was available. 2001/00 1 6.6 9. 1 47.6 33.5 50.9 1 5.4 6.8 1 9.5 9.7 22.5 variation of total sales tax collected in the state as a whole; and on the variation in the percentage of the municipality, which depends on the variation of the added value attributed to the city in relation to the total aggregate value. In the case of exports, the states and municipalities are compensated by the resignation in tax collection. 5 But again, only 18.75 percent of the value received as compensation is passed to the municipality. An analysis of municipal finances shows that between 70 and 95 percent of the public revenue proceeds from the transferences of the federal and the state governments. Direct tax represents between two and five percent, not stimulating the city to extent of the direct collection. In Table 4, the value of the direct tax collected from shrimp culture is presented and its percentage in relation to the total direct tax. It is evident that it does not pay 66 MARCH 2007 2002/01 cities, in which the Services tax collection, the most important direct tribute, is limited because of the fragility of the economy and local commerce. That is the case of Porto do Mangue, Cajueiro da Praia and Jandaira. Acarau and Pendencias present a less expressive but still significant participation. An exception is Aracati, which approved a license law that significantly raised direct collection. In the other municipalities, the collection of tax from shrimp culture is around three percent. 26.6 26.5 43.5 12 22. 1 -3.7 30 -1 1 .3 67.8 1 03.9 The Sales tax quota varies with the total sales tax collection and the variation of the participation of the municipality in the total aggregate value. It is possible to infer the evolution of the two variations by comparing the growth of the total sales tax and of the quota received by the municipality. Until 2000, in no municipality did the quota portion present a higher growth than that of the total sales tax. From 2000 on, the picture inverted: the growth was superior in Aracati, Pendencias, Itapissuma, Valen9a and Jandaira; the only exception is Goiana (Table 5). But in Goiana, the main activity, the sugar mills, were in crisis, which justifies a decrease in the added value. The data show that the variation of the aggregate value of the municipality was mainly responsible for the rise of the sales tax quota. The magnitude of the variation shows that the impact was substantial. Additionally, as shrimp exports are exempt, states and municipalities are compensated by the loss of the export tax collection. Those transferences increase with the expansion of production and the processing of the shrimp for exportation. Analyzing the evolution of the quotas, growth is indicated for Aracati, Jandaira, Pendencias, Itapissuma.
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