O critério da área cultivada e a participação dos municípios no ICMS paulista

The municipalities for the Legislative Assembly were appropriated under dis-cussion by the Paulo Legislative Bill, especially in relation to the criterion of Cultivated Area. In this sense, the objective is the importance of this criterion as the municipalities that generate financial resources for the São Paulo revenue and the impact on the municipality, if it is revoked. The portion destined to the municipalities is analyzed based on the Cultivated Area. The study observed that the cultivated area has lost its importance, but it is fundamental for some municipalities and essential for 51 poorer regions of the state.