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De acordo com especialistas, a atividade exportadora, favorecida pela desvalorização do real, pode movimentar as unidades da federação, gerando renda e impulsionando a arrecadação local
São Paulo – A alta do dólar frente ao real pode ter um impacto fiscal positivo nos estados, no médio prazo, na medida em que as atividades da indústria exportadora ganhem impulso nas diversas regiões do País.
Contudo, especialistas entrevistados avaliam que esse efeito irá depender de uma maior estabilidade cambial.
O professor de economia da Fundação Instituto de Pesquisas Contábeis, Atuariais e Financeiras (Fipecafi), Silvio Paixão, diz que a valorização do dólar beneficia, em um primeiro momento, somente as empresas que atuam no mercado externo e lembra que, atualmente, a exportação é isenta de impostos a nível estadual. As companhias exportadoras estão sujeitas a tributos federais, como o Imposto de Renda e a Contribuição Social sobre o Lucro (CSLL).
“No entanto, o impacto fiscal pode ocorrer de forma indireta. Com a desvalorização do câmbio favorecendo as exportações, a indústria do setor é capaz de gerar mais renda e emprego ao seu entorno, movimentando a atividade econômica que, por sua vez, impulsiona a arrecadação local”, diz o professor.
Ressarcimento
O presidente da Associação Brasileira de Comércio Exterior do Brasil (AEB), José Augusto de Castro, concorda que a exportação acaba incentivando diversas atividades econômicas passíveis de tributação pelos estados. E acrescenta que as unidades federativas têm impulsionado as vendas externas, apesar do ínfimo ressarcimento do Imposto sobre Circulação de Mercadorias e Prestação de Serviços (ICMS), previsto na Lei Kandir, de 1996.
O professor do curso de administração da Universidade Anhembi Morumbi, Marcello Gonella, diz que o impacto fiscal positivo da exportação nos estados tende a ocorrer no médio ou longo prazo, e vai depender de uma maior estabilidade da moeda, fator que oferece, segundo ele, mais segurança aos empresários.
Na avaliação de Gonella, a arrecadação indireta dos estados com a atividade exportadora só deve ocorrer quando as vendas externas se elevarem em quantidade. “A alta do dólar frente ao real tem um impacto, primeiramente no preço, que vai ficar mais atraente no mercado internacional”, diz o professor da Anhembi Morumbi. “Contudo, para que a exportação aumente em quantidade, de forma a trazer mais receita aos estados, leva um tempo mais longo e depende também da demanda do mercado externo e das condições de investimentos interno”, complementa o professor.
Desde o final de dezembro, o dólar teve uma valorização de 18,8% frente ao real, indo de R$ 2,65 para R$ 3,15, até ontem. São Paulo é o maior estado exportador da federação, tendo obtido receita de US$ 51,458 bilhões em suas vendas externas, no ano passado. Em seguida está Minas Gerais, com exportações em US$ 29,320 bilhões. O Rio de Janeiro com US$ 22,619 bilhões e o Rio Grande do Sul com US$ 18,695. Logo após, está o estado do Paraná, cujas vendas externas somaram US$ 16,332 bilhões em 2014.
Rating
O diretor de finanças públicas da Fitch Ratings, Paulo Fugulin, diz que as receitas tributárias, indiretamente associadas à exportação, podem minimizar os riscos relacionados à dívida das unidades federativas, em moeda estrangeira. Isso porque a valorização do dólar frente ao real tende a aumentar os custos desse débito. Cinco estados brasileiros possuem montantes de dívidas em dólar acima de 30%, esses são o Amazonas, Bahia, Pernambuco, Ceará, Maranhão.
No que diz respeito à nota dos estados, Fugulin diz que o desempenho da exportação é utilizado para avaliar a diversificação da atividade econômica das regiões do País.
Ele destaca a abertura do novo terminal do Porto de Itaqui, localizado em São Luís no Estado do Maranhão, e que deve movimentar ainda mais a economia nesta região.
Importação
O professor da Fipecafi também re