2016-08-082023-10-252023-10-252007-12-06KALUME, Célio Lopes. A circulação econômica como causa necessária e suficiente para a incidência do ICMS. 2007. 103 f. Dissertação (Mestrado em Administração Pública) - Escola de Governo Professor Paulo Neves de Carvalho, Fundação João Pinheiro, Belo Horizonte, 2007.http://repositorio.fjp.mg.gov.br/handle/tede/340This paper deals with the levy of the service and merchandise circulation tax (ICMS in Portuguese). The various meanings of terms like operation, circulation and merchandise are researched, highlighting divergences in uses in doctrine, jurisprudence and statutory legislations. Legal hermeneutics is resorted to so as to evince that property transfer is irrelevant to bring about this tax, i.e., the sufficient condition for its incidence is the merchandise motion among various economic agents until it gets to the consumer market. Such proposal allows this tax to keep its economic neutrality and to comply with income share prescriptions embodied in the constitutional system.application/pdfAcesso AbertoTributaçãoImposto sobre Circulação de Mercadorias e Serviços (ICMS)DissertaçãoADMINISTRACAO PUBLICA::CONTABILIDADE E FINANCAS PUBLICAS