[{"@context":"https:\/\/schema.org\/","@type":"NewsArticle","@id":"https:\/\/jornalcontabil-br.noticiasgoianas.com\/noticia\/estados-brasileiros-buscam-r-117-trilhao-em-divida-ativa-impactos-e-desafios-para-a-economia\/amp\/#newsarticle","url":"https:\/\/jornalcontabil-br.noticiasgoianas.com\/noticia\/estados-brasileiros-buscam-r-117-trilhao-em-divida-ativa-impactos-e-desafios-para-a-economia\/amp\/","headline":"Estados Brasileiros Buscam R$ 1,17 Trilh\u00e3o em D\u00edvida Ativa: Impactos e Desafios para a Economia","mainEntityOfPage":"https:\/\/jornalcontabil-br.noticiasgoianas.com\/noticia\/estados-brasileiros-buscam-r-117-trilhao-em-divida-ativa-impactos-e-desafios-para-a-economia\/","datePublished":"2025-03-25T20:09:39-03:00","dateModified":"2025-03-25T20:09:41-03:00","description":"O levantamento da Fenafisco revela que os estados brasileiros buscam reaver R$ 1,17 trilh\u00e3o em d\u00edvida ativa, com grandes empresas...","articleSection":"Economia","articleBody":"Um levantamento recente da Fenafisco (Federa\u00e7\u00e3o Nacional do Fisco Estadual e Distrital), utilizando dados de 2023, revela que os estados brasileiros buscam reaver R$ 1,17 trilh\u00e3o em d\u00e9bitos registrados na d\u00edvida ativa, um montante que equivale a um ano e quatro meses de arrecada\u00e7\u00e3o desses entes. A d\u00edvida ativa \u00e9 composta por valores devidos por empresas e pessoas f\u00edsicas, j\u00e1 analisados e julgados na esfera istrativa, como tribunais de taxas e secretarias de fazenda estaduais. Grande parte desses d\u00e9bitos ainda \u00e9 objeto de discuss\u00e3o judicial. ICMS lidera os d\u00e9bitos: Nos estados, a maior parcela da d\u00edvida ativa \u00e9 proveniente do Imposto sobre Circula\u00e7\u00e3o de Mercadorias e Servi\u00e7os (ICMS), principal fonte de arrecada\u00e7\u00e3o estadual. Al\u00e9m dele, outros tributos como IPVA (Imposto sobre Propriedade de Ve\u00edculos Automotores) e ITCMD (Imposto sobre Transmiss\u00e3o Causa Mortis e Doa\u00e7\u00e3o) tamb\u00e9m contribuem para o montante. Disparidades regionais: Enquanto cinco estados (Mato Grosso, Amap\u00e1, Acre, Piau\u00ed e Amazonas) possuem d\u00edvida ativa inferior a 60% de sua arrecada\u00e7\u00e3o, S\u00e3o Paulo se destaca com uma queda na rela\u00e7\u00e3o d\u00edvida\/arrecada\u00e7\u00e3o, de 175% em 2023 para 155% em 2024, resultado do programa de transa\u00e7\u00e3o tribut\u00e1ria \"Acordo Paulista\". Grandes devedores: O levantamento da Fenafisco identificou 50 empresas com d\u00e9bitos superiores a R$ 1 bilh\u00e3o, totalizando R$ 150 bilh\u00f5es. A tabela a seguir apresenta os cinco maiores devedores: EmpresaD\u00edvida (R$ bilh\u00f5es)Refinaria Manguinhos (atual Refit)20,8Petrobras15,1Vasp (massa falida)9,5Mendo Sampaio8,2Ambev5,3 Desafios na recupera\u00e7\u00e3o de cr\u00e9ditos: A Fenafisco alerta para a baixa taxa de recupera\u00e7\u00e3o da d\u00edvida ativa (apenas 1% ao ano) e critica o uso de Refis (programas de refinanciamento) como forma de \"premiar\" devedores contumazes. A entidade defende a necessidade de instrumentos mais eficazes para evitar a inadimpl\u00eancia e puni\u00e7\u00f5es mais severas para empresas devedoras. Transpar\u00eancia e o \u00e0 informa\u00e7\u00e3o: O estudo da Fenafisco revela dificuldades na obten\u00e7\u00e3o de dados junto ao setor p\u00fablico, com estados como Amazonas, Mato Grosso e Distrito Federal n\u00e3o divulgando os nomes dos devedores, apesar da obrigatoriedade legal. A falta de transpar\u00eancia dificulta o controle e a cobran\u00e7a dos d\u00e9bitos. Leia Tamb\u00e9m: Impacto no PIB: Em 2023, a d\u00edvida ativa estadual representou 11,66% do Produto Interno Bruto (PIB), um aumento em rela\u00e7\u00e3o aos 11,35% registrados em 2021. A Fenafisco alerta para a necessidade de medidas en\u00e9rgicas para recuperar os cr\u00e9ditos e coibir pr\u00e1ticas abusivas de planejamento tribut\u00e1rio. Implica\u00e7\u00f5es e recomenda\u00e7\u00f5es: A alta inadimpl\u00eancia compromete a capacidade financeira dos estados e impacta a oferta de servi\u00e7os p\u00fablicos essenciais. \u00c9 crucial investir em tecnologia e capacita\u00e7\u00e3o dos fiscos estaduais para otimizar a cobran\u00e7a da d\u00edvida ativa. A transpar\u00eancia e o o \u00e0 informa\u00e7\u00e3o s\u00e3o fundamentais para o controle e a responsabiliza\u00e7\u00e3o dos devedores. A legisla\u00e7\u00e3o tribut\u00e1ria precisa ser aprimorada para coibir a inadimpl\u00eancia e punir empresas que praticam sonega\u00e7\u00e3o fiscal. O levantamento da Fenafisco serve como um alerta para a necessidade de medidas urgentes para enfrentar o problema da d\u00edvida ativa e garantir a sa\u00fade financeira dos estados brasileiros.","keywords":["destaque"," d\u00edvida ativa"," estados brasileiros"," Fenafisco"," ICMS"," Inadimpl\u00eancia"," PIB"," refis"," sonega\u00e7\u00e3o fiscal"," transpar\u00eancia"," "],"name":"Estados Brasileiros Buscam R$ 1,17 Trilh\u00e3o em D\u00edvida Ativa: Impactos e Desafios para a Economia","thumbnailUrl":"https:\/\/jornalcontabil-br.noticiasgoianas.com\/wp-content\/s\/2025\/02\/Como-a-isencao-do-IR-de-R-5-mil-pode-afetar-economia-brasileira-1-150x150.jpg","wordCount":"456","timeRequired":"PT2M1S","mainEntity":{"@type":"WebPage","@id":"https:\/\/jornalcontabil-br.noticiasgoianas.com\/noticia\/estados-brasileiros-buscam-r-117-trilhao-em-divida-ativa-impactos-e-desafios-para-a-economia\/amp\/"},"author":{"@type":"Person","name":"Ricardo de Freitas","description":"Ricardo de Freitas n\u00e3o \u00e9 apenas o CEO e Jornalista do Portal Jornal Cont\u00e1bil, mas tamb\u00e9m possui uma s\u00f3lida trajet\u00f3ria como principal executivo e consultor de grandes empresas de software no Brasil. Sua experi\u00eancia no setor de tecnologia, adquirida at\u00e9 2013, o proporcionou uma vis\u00e3o estrat\u00e9gica sobre as necessidades e desafios das empresas. Ainda em 2010, demonstrou sua expertise em comunica\u00e7\u00e3o e neg\u00f3cios ao lan\u00e7ar com sucesso o livro \"A Revolu\u00e7\u00e3o de Marketing para Empresas de Contabilidade\", uma obra que se tornou refer\u00eancia para o setor cont\u00e1bil em busca de novas abordagens de marketing e relacionamento com clientes. Sua lideran\u00e7a no Jornal Cont\u00e1bil, portanto, \u00e9 enriquecida por uma compreens\u00e3o multifacetada do mundo empresarial, unindo tecnologia, gest\u00e3o e comunica\u00e7\u00e3o estrat\u00e9gica.","url":"https:\/\/jornalcontabil-br.noticiasgoianas.com\/noticia\/autor\/redator\/","sameAs":["https:\/\/jornalcontabil-br.noticiasgoianas.com"],"image":{"@type":"ImageObject","url":"https:\/\/secure.gravatar.com\/avatar\/ae452389a786dfa310206ecb7951e0b8b17faca3780e87c88555637cd69812ff?s=96&d=mm&r=g","height":96,"width":96}},"editor":{"@type":"Person","name":"Ricardo de Freitas","description":"Ricardo de Freitas n\u00e3o \u00e9 apenas o CEO e Jornalista do Portal Jornal Cont\u00e1bil, mas tamb\u00e9m possui uma s\u00f3lida trajet\u00f3ria como principal executivo e consultor de grandes empresas de software no Brasil. Sua experi\u00eancia no setor de tecnologia, adquirida at\u00e9 2013, o proporcionou uma vis\u00e3o estrat\u00e9gica sobre as necessidades e desafios das empresas. Ainda em 2010, demonstrou sua expertise em comunica\u00e7\u00e3o e neg\u00f3cios ao lan\u00e7ar com sucesso o livro \"A Revolu\u00e7\u00e3o de Marketing para Empresas de Contabilidade\", uma obra que se tornou refer\u00eancia para o setor cont\u00e1bil em busca de novas abordagens de marketing e relacionamento com clientes. Sua lideran\u00e7a no Jornal Cont\u00e1bil, portanto, \u00e9 enriquecida por uma compreens\u00e3o multifacetada do mundo empresarial, unindo tecnologia, gest\u00e3o e comunica\u00e7\u00e3o estrat\u00e9gica.","url":"https:\/\/jornalcontabil-br.noticiasgoianas.com\/noticia\/autor\/redator\/","sameAs":["https:\/\/jornalcontabil-br.noticiasgoianas.com"],"image":{"@type":"ImageObject","url":"https:\/\/secure.gravatar.com\/avatar\/ae452389a786dfa310206ecb7951e0b8b17faca3780e87c88555637cd69812ff?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"Jornal Cont\u00e1bil - Independ\u00eancia e compromisso","url":"https:\/\/jornalcontabil-br.noticiasgoianas.com"},"image":[{"@type":"ImageObject","@id":"https:\/\/jornalcontabil-br.noticiasgoianas.com\/noticia\/estados-brasileiros-buscam-r-117-trilhao-em-divida-ativa-impactos-e-desafios-para-a-economia\/amp\/#primaryimage","url":"https:\/\/jornalcontabil-br.noticiasgoianas.com\/wp-content\/s\/2025\/02\/Como-a-isencao-do-IR-de-R-5-mil-pode-afetar-economia-brasileira-1.jpg","width":"1200","height":"800"}]}] body{-webkit-animation:-amp-start 8s steps(1,end) 0s 1 normal both;-moz-animation:-amp-start 8s steps(1,end) 0s 1 normal both;-ms-animation:-amp-start 8s steps(1,end) 0s 1 normal both;animation:-amp-start 8s steps(1,end) 0s 1 normal both}@-webkit-keyframes -amp-start{from{visibility:hidden}to{visibility:visible}}@-moz-keyframes -amp-start{from{visibility:hidden}to{visibility:visible}}@-ms-keyframes -amp-start{from{visibility:hidden}to{visibility:visible}}@-o-keyframes -amp-start{from{visibility:hidden}to{visibility:visible}}@keyframes -amp-start{from{visibility:hidden}to{visibility:visible}}body{-webkit-animation:none;-moz-animation:none;-ms-animation:none;animation:none} body{font-family:'Poppins', sans-serif;font-size:16px;line-height:1.25}ol, ul{list-style-position:inside}p, ol, ul, figure{margin:0 0 1em;padding:0}a, a:active, a:visited{text-decoration:none;color:#b22929}body a:hover{color:#000000}#ampforwp-jp-relatedposts{padding-top:1em;margin:1em 0;position:relative;clear:both}#ampforwp-jp-relatedposts h3.jp-relatedposts-headline{margin:0 0 1em;display:inline-block;float:left;font-size:9pt;font-weight:700;font-family:inherit}#ampforwp-jp-relatedposts .jp-relatedposts-items-visual{margin-right:-20px}#ampforwp-jp-relatedposts .jp-relatedposts-items{clear:left}#ampforwp-jp-relatedposts .jp-relatedposts-items-visual .jp-relatedposts-post{padding-right:20px;-moz-opacity:.8;opacity:.8}#ampforwp-jp-relatedposts .jp-relatedposts-items .jp-relatedposts-post{float:left;width:33%;margin:0 0 1em;box-sizing:border-box;-moz-box-sizing:border-box;-webkit-box-sizing:border-box}#ampforwp-jp-relatedposts .jp-relatedposts-items-visual h4.jp-relatedposts-post-title{text-transform:none;font-family:inherit;display:block;max-width:100%}#ampforwp-jp-relatedposts .jp-relatedposts-items p,#ampforwp-jp-relatedposts .jp-relatedposts-items time,#ampforwp-jp-relatedposts .jp-relatedposts-items-visual h4.jp-relatedposts-post-title{font-size:14px;line-height:20px;margin:0}#ampforwp-jp-relatedposts .jp-relatedposts-items .jp-relatedposts-post .jp-relatedposts-post-title a{font-size:inherit;font-weight:400;text-decoration:none;-moz-opacity:1;opacity:1}pre{white-space:pre-wrap}.left{float:left}.right{float:right}.hidden, .hide, .logo .hide{display:none}.screen-reader-text{border:0;clip:rect(1px, 1px, 1px, 1px);clip-path:inset(50%);height:1px;margin:-1px;overflow:hidden;padding:0;position:absolute;width:1px;word-wrap:normal}.clearfix{clear:both}blockquote{background:#f1f1f1;margin:10px 0 20px 0;padding:15px}blockquote p:last-child{margin-bottom:0}.amp-wp-unknown-size img{object-fit:contain}.amp-wp-enforced-sizes{max-width:100%}html,body,div,span,object,iframe,h1,h2,h3,h4,h5,h6,p,blockquote,pre,abbr,address,cite,code,del,dfn,em,img,ins,kbd,q,samp,small,strong,sub,sup,var,b,i,dl,dt,dd,ol,ul,li,fieldset,form,label,legend,table,caption,tbody,tfoot,thead,tr,th,td,article,aside,canvas,details,figcaption,figure,footer,header,hgroup,menu,nav,section,summary,time,mark,audio,video{margin:0;padding:0;border:0;outline:0;font-size:100%;vertical-align:baseline;background:transparent}body{line-height:1}article,aside,details,figcaption,figure,footer,header,hgroup,menu,nav,section{display:block}nav ul{list-style:none}blockquote,q{quotes:none}blockquote:before,blockquote:after,q:before,q:after{content:none}a{margin:0;padding:0;font-size:100%;vertical-align:baseline;background:transparent}table{border-collapse:collapse;border-spacing:0}hr{display:block;height:1px;border:0;border-top:1px solid #ccc;margin:1em 0;padding:0}input,select{vertical-align:middle}*,*:after,*:before{box-sizing:border-box;-ms-box-sizing:border-box;-o-box-sizing:border-box}.alignright{float:right;margin-left:10px}.alignleft{float:left;margin-right:10px}.aligncenter{display:block;margin-left:auto;margin-right:auto;text-align:center}amp-iframe{max-width:100%;margin-bottom:20px}amp-wistia-player{margin:5px 0px}.wp-caption{padding:0}figcaption,.wp-caption-text{font-size:12px;line-height:1.5em;margin:0;padding:.66em 10px .75em;text-align:center}amp-carousel > amp-img > img{object-fit:contain}.amp-carousel-container{position:relative;width:100%;height:100%}.amp-carousel-img img{object-fit:contain}amp-instagram{box-sizing:initial}figure.aligncenter amp-img{margin:0 auto}.rr span,.loop-date,.fbp-cnt .amp-author,.display-name,.author-name{color:#191919}.fsp-cnt .loop-category li{padding:8px 0px}.fbp-cnt h2.loop-title{padding:8px 0px}.cntr{max-width:1100px;margin:0 auto;width:100%;padding:0px 20px}@font-face{font-family:'icomoon';font-display:swap;font-style:normal;font-weight:normal;src:local('icomoon'), local('icomoon'), url('/wp-content/plugins/accelerated-mobile-pages/templates/design-manager/swift/fonts/icomoon.ttf')}header .cntr{max-width:1100px;margin:0 auto}.h_m{position:static;background:rgba(178,41,41,1);border-bottom:1px solid;border-color:rgba(0,0,0,0.12);padding:0 0 0 0;margin:0 0 0 0}.content-wrapper{margin-top:0px}.h_m_w{width:100%;clear:both;display:inline-flex;height:60px}.icon-src:before{content:"\e8b6";font-family:'icomoon';font-size:23px}.isc:after{content:"\e8cc";font-family:'icomoon';font-size:20px}.h-ic a:after, .h-ic a:before{color:rgba(255,255,255,1)}.h-ic{margin:0px 10px;align-self:center}.amp-logo a{line-height:0;display:inline-block;margin:0;font-size:17px;font-weight:700;text-transform:uppercase;display:inline-block;color:rgba(255,255,255,1)}.logo h1{margin:0;font-size:17px;font-weight:700;text-transform:uppercase;display:inline-block}.h-srch a{line-height:1;display:block}.amp-logo amp-img{margin:0 auto}@media(max-width:480px){.h-sing{font-size:13px}}.logo{z-index:2;flex-grow:1;align-self:center;text-align:center;line-height:0}.h-1{display:flex;order:1}.h-nav{order:-1;align-self:center;flex-basis:30px}.h-ic:last-child{margin-right:0}.lb-t{position:fixed;top:-50px;width:100%;width:100%;opacity:0;transition:opacity .5s ease-in-out;overflow:hidden;z-index:9;background:rgba(20,20,22,0.9)}.lb-t img{margin:auto;position:absolute;top:0;left:0;right:0;bottom:0;max-height:0%;max-width:0%;border:3px solid white;box-shadow:0px 0px 8px rgba(0,0,0,.3);box-sizing:border-box;transition:.5s ease-in-out}a.lb-x{display:block;width:50px;height:50px;box-sizing:border-box;background:tranparent;color:black;text-decoration:none;position:absolute;top:-80px;right:0;transition:.5s ease-in-out}a.lb-x:after{content:"\e5cd";font-family:'icomoon';font-size:30px;line-height:0;display:block;text-indent:1px;color:rgba(255,255,255,0.8)}.lb-t:target{opacity:1;top:0;bottom:0;left:0;z-index:2}.lb-t:target img{max-height:100%;max-width:100%}.lb-t:target a.lb-x{top:25px}.lb img{cursor:pointer}.lb-btn form{position:absolute;top:200px;left:0;right:0;margin:0 auto;text-align:center}.lb-btn .s{padding:10px}.lb-btn .icon-search{padding:10px;cursor:pointer}.amp-search-wrapper{width:80%;margin:0 auto;position:relative}.overlay-search:before{content:"\e8b6";font-family:'icomoon';font-size:24px;position:absolute;right:0;cursor:pointer;top:4px;color:rgba(255,255,255,0.8)}.amp-search-wrapper .icon-search{cursor:pointer;background:transparent;border:none;display:inline-block;width:30px;height:30px;opacity:0;position:absolute;z-index:100;right:0;top:0}.lb-btn .s{padding:10px;background:transparent;border:none;border-bottom:1px solid #504c4c;width:100%;color:rgba(255,255,255,0.8)}.m-ctr{background:rgba(20,20,22,0.9)}.tg, .fsc{display:none}.fsc{width:100%;height:-webkit-fill-available;position:absolute;cursor:pointer;top:0;left:0;z-index:9}.tg:checked + .hamb-mnu > .m-ctr{margin-left:0;border-right:1px solid}.tg:checked + .hamb-mnu > .m-ctr .c-btn{position:fixed;right:5px;top:5px;background:rgba(20,20,22,0.9);border-radius:50px}.m-ctr{margin-left:-100%;float:left}.tg:checked + .hamb-mnu > .fsc{display:block;background:rgba(0,0,0,.9);height:100%}.t-btn, .c-btn{cursor:pointer}.t-btn:after{content:"\e5d2";font-family:"icomoon";font-size:28px;display:inline-block;color:rgba(255,255,255,1)}.c-btn:after{content:"\e5cd";font-family:"icomoon";font-size:20px;color:rgba(255,255,255,0.8);line-height:0;display:block;text-indent:1px}.c-btn{float:right;padding:15px 5px}header[style] label.c-btn, header[style] .lb-t:target a.lb-x{margin-top:30px}.m-ctr{transition:margin 0.3s ease-in-out}.m-ctr{width:90%;height:100%;position:absolute;z-index:99;padding:2% 0% 100vh 0%}.m-menu{display:inline-block;width:100%;padding:2px 20px 10px 20px}.m-scrl{overflow-y:scroll;display:inline-block;width:100%;max-height:94vh}.m-menu .amp-menu .toggle:after{content:"\e313";font-family:'icomoon';font-size:25px;display:inline-block;top:1px;padding:5px;transform:rotate(270deg);right:0;left:auto;cursor:pointer;border-radius:35px;color:rgba(255,255,255,0.8)}.m-menu .amp-menu li.menu-item-has-children:after{display:none}.m-menu .amp-menu li ul{font-size:14px}.m-menu .amp-menu{list-style-type:none;padding:0}.m-menu .amp-menu > li a{color:rgba(255,255,255,0.8);padding:12px 7px;margin-bottom:0;display:inline-block}.menu-btn{margin-top:30px;text-align:center}.menu-btn a{color:#fff;border:2px solid #ccc;padding:15px 30px;display:inline-block}.amp-menu li.menu-item-has-children>ul>li{width:100%}.m-menu .amp-menu li.menu-item-has-children>ul>li{padding-left:0;border-bottom:1px solid;margin:0px 10px}.m-menu .link-menu .toggle{width:100%;height:100%;position:absolute;top:0px;right:0;cursor:pointer}.m-menu .amp-menu .sub-menu li:last-child{border:none}.m-menu .amp-menu a{padding:7px 15px}.m-menu > li{font-size:17px}.amp-menu .toggle:after{position:absolute}.m-menu .toggle{float:right}.m-menu input{display:none}.m-menu .amp-menu [id^=drop]:checked + label + ul{display:block}.m-menu .amp-menu [id^=drop]:checked + .toggle:after{transform:rotate(360deg)}.hamb-mnu ::-webkit-scrollbar{display:none}.p-m-fl{width:100%;border-bottom:1px solid rgba(0, 0, 0, 0.05);background:rgba(239,239,239,1)}.p-menu{width:100%;text-align:center;margin:0px auto;padding:0px 25px 0px 25px}.p-menu ul li{display:inline-block;margin-right:21px;font-size:12px;line-height:20px;letter-spacing:1px;font-weight:400;position:relative}.p-menu ul li a{color:rgba(53,53,53,1);padding:12px 0px 12px 0px;display:inline-block}.p-menu input{display:none}.p-menu .amp-menu .toggle:after{display:none}.p-menu{white-space:nowrap}@media(max-width:768px){.p-menu{overflow:scroll}}pre{padding:30px 15px;background:#f7f7f7;white-space:pre-wrap;;font-size:14px;color:#666666;border-left:3px solid;border-color:#b22929;margin-bottom:20px}.cntn-wrp{font-family:'Poppins', sans-serif}table{display:-webkit-box;overflow-x:auto;word-break:normal}.author-tw:after{content:"";background-image:url(data:image/svg+xml;base64,PHN2ZyB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciIHdpZHRoPSIxNiIgaGVpZ2h0PSIxNiIgZmlsbD0iI2ZmZiIgdmlld0JveD0iMCAwIDE2IDE2Ij48cGF0aCBkPSJNMTIuNi43NWgyLjQ1NGwtNS4zNiA2LjE0MkwxNiAxNS4yNWgtNC45MzdsLTMuODY3LTUuMDctNC40MjUgNS4wN0guMzE2bDUuNzMzLTYuNTdMMCAuNzVoNS4wNjNsMy40OTUgNC42MzNMMTIuNjAxLjc1Wm0tLjg2IDEzLjAyOGgxLjM2TDQuMzIzIDIuMTQ1SDIuODY1bDguODc1IDExLjYzM1oiLz48L3N2Zz4=);background-size:cover;width:15px;height:15px;display:inline-block;background-color:#000;border-radius:3px;margin:0px 5px;text-decoration:none}.author-tw:hover{text-decoration:none}.artl-cnt table{margin:0 auto;text-align:center;width:100%}p.nocomments{padding:10px;color:#fff}.tl-exc{font-size:16px;color:#444;margin-top:10px;line-height:20px}.amp-category span:nth-child(1){display:none}.amp-category span a, .amp-category span{color:#b22929;font-size:12px;font-weight:500;text-transform:uppercase}.amp-category span a:hover{color:#000000}.amp-category span:after{content:"/";display:inline-block;margin:0px 5px 0px 5px;position:relative;top:1px;color:rgba(0, 0, 0, 0.25)}.amp-category span:last-child:after{display:none}.sp{width:100%;margin-top:20px;display:inline-block}.amp-post-title{font-size:48px;line-height:58px;color:#333;margin:0;padding-top:15px;font-size:28px}.sf-img{text-align:center;width:100%;display:inline-block;height:auto;margin-top:33px}.sf-img figure{margin:0}.sf-img .wp-caption-text{width:1100px;text-align:left;margin:0 auto;color:#a1a1a1;font-size:14px;line-height:20px;font-weight:500;border-bottom:1px solid #ccc;padding:15px 0px}.sf-img .wp-caption-text:before{content:"\e412";font-family:'icomoon';font-size:24px;position:relative;top:4px;opacity:0.4;margin-right:5px}.sp-cnt{margin-top:40px;clear:both;width:100%;display:inline-block}.sp-rl{display:inline-flex;width:100%}.sp-rt{width:72%;margin-left:60px;flex-direction:column;justify-content:space-around;order:1}.sp-lt{display:flex;flex-direction:column;flex:1 0 20%;order:0;max-width:237px}.ss-ic, .sp-athr, .amp-tags, .post-date{padding-bottom:20px;border-bottom:1px dotted #ccc}.shr-txt, .athr-tx, .amp-tags > span:nth-child(1), .amp-related-posts-title, .related-title, .r-pf h3{margin-bottom:12px}.shr-txt, .athr-tx, .r-pf h3, .amp-tags > span:nth-child(1), .amp-related-posts-title, .post-date, .related-title{display:block}.shr-txt, .athr-tx, .r-pf h3, .amp-tags > span:nth-child(1), .amp-related-posts-title, .post-date, .related-title{text-transform:uppercase;font-size:12px;color:#666;font-weight:400}.loop-date, .post-edit-link{display:inline-block}.post-date .post-edit-link{color:#b22929;float:right}.post-date .post-edit-link:hover{color:#000000}.sp-athr, .amp-tags, .post-date{margin-top:20px}.sp-athr .author-details a, .sp-athr .author-details, .amp-tags span a, .amp-tag{font-size:15px;color:#b22929;font-weight:400;line-height:1.5}.amp-tags .amp-tag:after{content:"/";display:inline-block;padding:0px 10px;position:relative;top:-1px;color:#ccc;font-size:12px}.amp-tags .amp-tag:last-child:after{display:none}.ss-ic li:before{border-radius:2px;text-align:center;padding:4px 6px}.sgl table{width:100%;margin-bottom:25px}.sgl th, .sgl td{padding:0.5em 1em;border:1px solid #ddd}.cntn-wrp{font-size:18px;color:#000;line-height:1.7;word-break:break-word}.cntn-wrp small{font-size:11px;line-height:1.2;color:#111}.cntn-wrp p, .cntn-wrp ul, .cntn-wrp ol{margin:0px 0px 30px 0px;word-break:break-word}.cntn-wrp .wp-block-image,.wp-block-embed{margin:15px 0px}.wp-block-embed{margin-top:45px}figure.wp-block-embed-twitter{margin:0}.wp-block-embed blockquote a{position:absolute;height:285px;z-index:9;margin-top:-40px}@media(max-width:768px){.wp-block-embed blockquote a{width:90%;height:209px;margin-top:-95px}.wp-block-embed{margin-top:95px}}.artl-cnt ul li, .artl-cnt ol li{list-style-type:none;position:relative;padding-left:20px}.artl-cnt ul li:before{content:"";display:inline-block;width:5px;height:5px;background:#333;position:absolute;top:12px;left:0px}.artl-cnt ol li{list-style-type:decimal;position:unset;padding:0}.sp-rt p strong, .pg p strong{font-weight:700}@s (-webkit-overflow-scrolling:touch){.m-ctr{overflow:initial}}@s not (-webkit-overflow-scrolling:touch){.m-ctr{overflow:scroll}}.m-scrl{display:inline-block;width:100%;max-height:94vh}.srp{margin-top:20px}.srp .amp-related-posts amp-img{float:left;width:100%;margin:0px;height:100%}.srp ul li{display:inline-block;line-height:1.3;margin-bottom:24px;list-style-type:none;width:100%}.srp ul li:last-child{margin-bottom:0px}.has_thumbnail:hover{opacity:0.7}.has_thumbnail:hover .related_link a{color:#b22929}.related_link{margin-top:10px}.related_link a{color:#333}.related_link p{word-break:break-word;color:#444;font-size:15px;line-height:20px;letter-spacing:0.10px;margin-top:5px;font-weight:400}.amp-related-posts ul{list-style-type:none}.r-pf{margin-top:40px;display:inline-block;width:100%}.sp-rt .amp-author{padding:20px 20px;border-radius:0;background:#f9f9f9;border:1px solid #ececec;display:inline-block;width:100%}.sp-rt .amp-author-image{float:left}.amp-author-image amp-img{border-radius:50%;margin:0px 12px 5px 0px;display:block;width:50px}.author-details p{margin:0;font-size:13px;line-height:20px;color:#666;padding-top:4px}#pagination{margin-top:30px;border-top:1px dotted #ccc;padding:20px 5px 0px 5px;;font-size:16px;line-height:24px;font-weight:400}.next{float:right;width:45%;text-align:right;position:relative;margin-top:10px}.next a, .prev a{color:#333}.prev{float:left;width:45%;position:relative;margin-top:10px}.prev span{text-transform:uppercase;font-size:12px;color:#666;display:block;position:absolute;top:-26px}.next span{text-transform:uppercase;font-size:12px;color:#666;display:block;font-weight:400;position:absolute;top:-26px;right:0}.next:hover a, .prev:hover a{color:#000000}.prev:after{border-left:1px dotted #ccc;content:"";height:calc(100% - -10px);right:-50px;position:absolute;top:50%;transform:translate(0px, -50%);width:2px}.ampforwp_post_pagination{width:100%;text-align:center;display:inline-block}.ampforwp_post_pagination p{margin:0;font-size:18px;color:#444;font-weight:500;margin-bottom:10px}.ampforwp_post_pagination p a{color:#005be2;padding:0px 10px}.cmts{width:100%;display:inline-block;clear:both;margin-top:40px}.amp-comment-button{background-color:#b22929;font-size:15px;float:none;margin:30px auto 0px auto;text-align:center;border-radius:3px;font-weight:600;width:250px}.form-submit #submit{background-color:#005be2;font-size:14px;text-align:center;border-radius:3px;font-weight:500;color:#fff;cursor:pointer;margin:0;border:0;padding:11px 21px}#respond p{margin:12px 0}.amp-comment-button a{color:#fff;display:block;padding:7px 0px 8px 0px}.amp-comment-button a:hover{color:#fff}.cmt-form-comment #comment{border-color:#ccc;width:100%;padding:20px}.cmts h3{margin:0;font-size:12px;padding-bottom:6px;border-bottom:1px solid #eee;font-weight:400;letter-spacing:0.5px;text-transform:uppercase;color:#444}.cmts h3:after{content:"";display:block;width:115px;border-bottom:1px solid #b22929;position:relative;top:7px}.cmts ul{margin-top:16px}.cmts ul li{list-style:none;margin-bottom:20px;padding-bottom:20px;border-bottom:1px solid #eee}.cmts .amp-comments-wrapper ul .children{margin-left:30px}.cmts .cmt-author.vcard .says{display:none}.cmts .cmt-author.vcard .fn{font-size:12px;font-weight:500;color:#333}.cmts .cmt-metadata{font-size:11px;margin-top:8px}.amp-comments-wrapper ul li:hover .cmt-meta .cmt-metadata a{color:#b22929;}.cmts .cmt-metadata a{color:#999}.cmt-content{margin-top:6px;width:100%;display:inline-block}.cmt-content p{font-size:14px;color:#333;line-height:22px;font-weight:400;margin:0}.cmt-meta amp-img{float:left;margin-right:10px;border-radius:50%;width:40px}.sp-rt .amp-author{margin-top:5px}.cntn-wrp a{margin:10px 0px;color:#b22929}.loop-wrapper{display:flex;flex-wrap:wrap;margin:-15px}.loop-category li{display:inline-block;list-style-type:none;margin-right:10px;font-size:10px;font-weight:600;letter-spacing:1.5px}.loop-category li a{color:#555;text-transform:uppercase}.loop-category li:hover a{color:#005be2}.fsp-cnt p{color:#444;font-size:13px;line-height:20px;letter-spacing:0.10px;word-break:break-word}.fsp:hover h2 a{color:#000000}.fsp h2 a, .fsp h3 a{color:#191919}.fsp{margin:15px;flex-basis:calc(33.33% - 30px)}.fsp-img{margin-bottom:10px}.fsp h2, .fsp h3{margin:0px 0px 5px 0px;font-size:20px;line-height:25px;font-weight:500}.fsp-cnt .loop-category{margin-bottom:20px}.fsp-cnt .loop-category li{font-weight:500}blockquote{margin-bottom:20px}blockquote p{font-size:34px;line-height:1.4;font-weight:700;position:relative;padding:30px 0 0 0}blockquote p:before{content:"";border-top:8px solid #000;width:115px;line-height:40px;display:inline-block;position:absolute;top:0}.cmts-wrap{display:flex;width:100%;margin-top:30px;padding-bottom:30px;border-bottom:1px solid #eee}.cmts-wrap .page-numbers:after{display:none}.cmts .page-numbers{margin:0px 10px}.cmts .prev, .cmts .next{margin:0 auto}.cmts-wrap a{color:#333}.cmts-wrap a:hover{color:#b22929}.cmts-wrap .current{color:#b22929}@media(max-width:1110px){.cntr{width:100%;padding:0px 20px}.sp-rt{margin-left:30px}}@media(max-width:768px){.tl-exc{font-size:14px;margin-top:3px;line-height:22px}.sp-rl{display:inline-block;width:100%}.sp-lt{width:100%;margin-top:20px;max-width:100%}.sp-cnt{margin-top:15px}.r-pf h3{padding-top:20px;border-top:1px dotted #ccc}.r-pf{margin-top:20px}.cmts{margin:20px 0px 20px 0px}.sp-rt{width:100%;margin-left:0}.sp-rt .amp-author{padding:20px 15px}#pagination{margin:20px 0px 20px 0px;border-top:none}.amp-post-title{padding-top:10px}.fsp{flex-basis:calc(100% - 30px)}.fsp-img{width:40%;float:left;margin-right:20px}.fsp-cnt{width:54%;float:left}.srp .related_link{font-size:20px;line-height:1.4;font-weight:600}.rlp-image{width:200px;float:left;margin-right:15px;display:flex;flex-direction:column}.rlp-cnt{display:flex}}@media(max-width:480px){.loop-wrapper{margin-top:15px}.cntn-wrp p{line-height:1.65}.rp .has_related_thumbnail{width:100%}.rlp-image{width:100%;float:none;margin-right:0px}.rlp-cnt{width:100%;float:none}.amp-post-title{font-size:32px;line-height:44px}.amp-category span a{font-size:12px}.sf-img{margin-top:20px}.sp{margin-top:20px}.menu-btn a{padding:10px 20px;font-size:14px}.next, .prev{float:none;width:100%}#pagination{padding:10px 0px 0px}#respond{margin:0}.next a{margin-bottom:45px;display:inline-block}.prev:after{display:none}.author-details p{font-size:12px;line-height:18px}.sf-img .wp-caption-text{width:100%;padding:10px 15px}.fsp-img{width:100%;float:none;margin-right:0px}.fsp-cnt{width:100%;float:none}.fsp{border:none;padding:0}.fsp-cnt{padding:0px 15px 0px 14px}.r-pf .fsp-cnt{padding:0px}blockquote p{font-size:20px}}@media(max-width:425px){.sp-rt .amp-author{margin-bottom:10px}#pagination{margin:20px 0px 10px 0px}.fsp h2, .fsp h3{font-size:24px;font-weight:600}}@media(max-width:320px){.cntn-wrp p{font-size:16px}}.m-srch #amp-search-submit{cursor:pointer;background:transparent;border:none;display:inline-block;width:30px;height:30px;opacity:0;position:absolute;z-index:100;right:0;top:0}.m-srch .amp-search-wrapper{border:1px solid rgba(255,255,255,0.8);background:rgba(255,255,255,0.8);width:100%;border-radius:60px}.m-srch .s{padding:10px 15px;border:none;width:100%;color:rgba(20,20,22,0.9);background:rgba(255,255,255,0.8);border-radius:60px}.m-srch{border-top:1px solid;padding:20px}.m-srch .overlay-search:before{color:rgba(20,20,22,0.9);padding-right:10px;top:6px}.m-s-i{padding:25px 0px 15px 0px;border-top:1px solid;text-align:center}.m-s-i li{font-family:'icomoon';font-size:20px;list-style-type:none;display:inline-block;margin:0px 15px 10px 0px;vertical-align:middle}.m-s-i li:last-child{margin-right:0}.m-s-i li a{background:transparent;color:rgba(255,255,255,0.8)}.s_fb:after{content:"\e92d"}.s_tw:after{content:"\e942"}.s_inst:after{content:"\e932"}.-rgt{font-size:11px;line-height:1.2;color:rgba(255,255,255,0.8);padding:20px;text-align:center;border-top:1px solid}.-rgt a{color:rgba(255,255,255,0.8);border-bottom:1px solid rgba(255,255,255,0.8);margin-left:10px}.-rgt .view-non-amp{display:none}a.btt:hover{cursor:pointer}.footer{margin-top:80px}.f-menu ul li .sub-menu{display:none}.f-menu ul li{display:inline-block;margin-right:20px}.f-menu ul li a{padding:0;color:#575656}.f-menu ul > li:hover a{color:#000000}.f-menu{font-size:14px;line-height:1.4;margin-bottom:30px}.rr{font-size:12px;color:rgba(136,136,136,1)}.rr span{margin:0 10px 0 0px}.f-menu ul li.menu-item-has-children:hover > ul{display:none}.f-menu ul li.menu-item-has-children:after{display:none}.f-w{display:inline-flex;width:100%;flex-wrap:wrap;margin:15px -15px 0px}.f-w-f2{text-align:center;border-top:1px solid rgba(238,238,238,1);padding:50px 0 50px 0}.w-bl{margin-left:0;display:flex;flex-direction:column;position:relative;flex:1 0 22%;margin:0 15px 30px;line-height:1.5;font-size:14px}.w-bl h4{font-size:12px;font-weight:500;margin-bottom:20px;text-transform:uppercase;letter-spacing:1px;padding-bottom:4px}.w-bl ul li{list-style-type:none;margin-bottom:15px}.w-bl ul li:last-child{margin-bottom:0}.w-bl ul li a{text-decoration:none}.w-bl .menu li .sub-menu, .w-bl .lb-x{display:none}.w-bl .menu li .sub-menu, .w-bl .lb-x{display:none}.w-bl table{border-collapse:collapse;margin:0 0 1.5em;width:100%}.w-bl tr{border-bottom:1px solid #eee}.w-bl th, .w-bl td{text-align:center}.w-bl td{padding:0.4em}.w-bl th:first-child, .w-bl td:first-child{padding-left:0}.w-bl thead th{border-bottom:2px solid #bbb;padding-bottom:0.5em;padding:0.4em}.w-bl .calendar_wrap caption{font-size:14px;margin-bottom:10px}.w-bl form{display:inline-flex;flex-wrap:wrap;align-items:center}.w-bl .search-submit{text-indent:-9999px;padding:0;margin:0;background:transparent;line-height:0;display:inline-block;opacity:0}.w-bl .search-button:after{content:"\e8b6";font-family:'icomoon';font-size:23px;display:inline-block;cursor:pointer}.w-bl .search-field{border:1px solid #ccc;padding:6px 10px}.f-menu{font-size:14px;line-height:1.4;margin-bottom:30px}.f-menu ul li{display:inline-block;margin-right:20px}.f-menu .sub-menu{display:none}.rr{font-size:13px;color:rgba(136,136,136,1)}@media(max-width:768px){.footer{margin-top:60px}.w-bl{flex:1 0 22%}.f-menu ul li{margin-bottom:10px}}@media(max-width:480px){.footer{margin-top:50px}.f-w-f2{padding:25px 0px}.f-w{display:block;margin:15px 0px 0px}.w-bl{margin-bottom:40px}.w-bl{flex:100%}.w-bl ul li{margin-bottom:11px}.f-menu ul li{display:inline-block;line-height:1.8;margin-right:13px}.f-menu .amp-menu > li a{padding:0;font-size:12px;color:#7a7a7a}.rr{margin-top:15px;font-size:11px}}@media(max-width:425px){.footer{margin-top:35px}.w-bl h4{margin-bottom:15px}}.ss-ic ul li{font-family:'icomoon';list-style-type:none;display:inline-block}.ss-ic li a{color:#fff;padding:5px;border-radius:3px;margin:0px 10px 10px 0px;display:inline-block}.ss-ic li a.s_tw{color:#FFFFFF}.s_tw{background:#000000}.ss-ic li a.s_li{color:#00cc00}.ss-ic ul li .s_fb{color:#fff;background:#3b5998}.s_fb:after{content:"\e92d"}.zox_tw:after{content:"\e942";font-family:'icomoon';color:#1da1f2}.s_tw:after{content:"\e942";color:#fff}.s_tw:after{content:"";background-image:url("data:image/svg+xml;base64,PHN2ZyB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciIHdpZHRoPSIxNiIgaGVpZ2h0PSIxNiIgZmlsbD0iI2ZmZiIgdmlld0JveD0iMCAwIDE2IDE2Ij48cGF0aCBkPSJNMTIuNi43NWgyLjQ1NGwtNS4zNiA2LjE0MkwxNiAxNS4yNWgtNC45MzdsLTMuODY3LTUuMDctNC40MjUgNS4wN0guMzE2bDUuNzMzLTYuNTdMMCAuNzVoNS4wNjNsMy40OTUgNC42MzNMMTIuNjAxLjc1Wm0tLjg2IDEzLjAyOGgxLjM2TDQuMzIzIDIuMTQ1SDIuODY1bDguODc1IDExLjYzM1oiLz48L3N2Zz4=");background-size:cover;width:16px;height:16px;display:inline-block}.s_wp{background:#075e54}.s_wp:after{content:"\e946"}.s_tg{background:#0088cc}.s_tg:after{content:"\e93f"}.s_stk{background:#f1f1f1;display:inline-block;width:100%;padding:0;position:fixed;bottom:0;text-align:center;border:0}.s_stk ul{width:100%;display:inline-flex}.s_stk ul li{flex-direction:column;flex-basis:0;flex:1 0 5%;max-width:calc(100% - 10px);display:flex;height:40px}.s_stk li a{margin:0;border-radius:0;padding:12px}.body.single-post{padding-bottom:40px}.s_stk{z-index:99999999}.body.single-post .adsforwp-stick-ad, .body.single-post amp-sticky-ad{padding-bottom:45px;padding-top:5px}.body.single-post .ampforwp-sticky-custom-ad{bottom:40px;padding:3px 0px 0px}.body.single-post .afw a{line-height:0}.body.single-post amp-sticky-ad amp-sticky-ad-top-padding{height:0px}.content-wrapper a, .breadcrumb ul li a, .srp ul li, .rr a{transition:all 0.3s ease-in-out 0s}[class^="icon-"], [class*=" icon-"]{font-family:'icomoon';speak:none;font-style:normal;font-weight:normal;font-variant:normal;text-transform:none;line-height:1;-webkit-font-smoothing:antialiased;-moz-osx-font-smoothing:grayscale}#amp--notification1{padding:5px;text-align:center;background:#fff;border-top:1px solid #005be2}#amp--notification1 p{display:inline-block;margin:20px 0px}amp--notification button{padding:8px 10px;background:#b22929;color:#fff;margin-left:5px;border:0}amp--notification .amp-not-privacy{color:#b22929;font-size:15px;margin-left:5px}.breadcrumbs{padding-bottom:8px;margin-bottom:20px;border-bottom:1px solid #eee}.breadcrumb ul li,.breadcrumbs span{display:inline-block;list-style-type:none;font-size:10px;text-transform:uppercase;margin-right:5px}.breadcrumb ul li a, .breadcrumbs span a, .breadcrumbs .bread-post{color:#999;letter-spacing:1px}.breadcrumb ul li a:hover, .breadcrumbs span a:hover{color:#000000}.breadcrumbs li a:after, .breadcrumbs span a:after{content:"\e315";font-family:'icomoon';font-size:12px;display:inline-block;color:#bdbdbd;padding-left:5px;position:relative;top:1px}.breadcrumbs li:last-child a:after{display:none}.archive .breadcrumbs{margin-top:20px}@media (min-width:768px){.wp-block-columns{display:flex}.wp-block-column{max-width:50%;margin:0px 10px}}amp--notification{bottom:40px}amp-facebook-like{max-height:28px;top:6px;margin-right:10px}.ampforwp-blocks-gallery-caption{font-size:16px}.m-s-i li a.s_telegram:after{content:"\e93f"}.cntn-wrp h1, .cntn-wrp h2, .cntn-wrp h3, .cntn-wrp h4, .cntn-wrp h5, h6{margin-bottom:5px}.cntn-wrp h1{font-size:28px}.cntn-wrp h2{font-size:25px}.cntn-wrp h3{font-size:22px}.cntn-wrp h4{font-size:19px}.cntn-wrp h5{font-size:17px}.cntn-wrp h6{font-size:15px}.artl-cnt a,.cntn-wrp a{text-decoration:underline}figure.amp-featured-image{margin:10px 0}.amp-wp-content table, .cntn-wrp.artl-cnt table{height:auto}amp-img.amp-wp-enforced-sizes[layout=intrinsic] > img, .amp-wp-unknown-size > img{object-fit:contain}.rtl amp-carousel{direction:ltr}.rtl .amp-menu .toggle:after{left:0;right:unset}.sharedaddy li{display:none}sub{vertical-align:sub;font-size:small}sup{vertical-align:super;font-size:small}@media only screen and (max-width:480px){svg{max-width:250px;max-height:250px}}h2.amp-post-title{word-break:break-word;word-wrap:break-word}h2.amp-wp-sub-title{word-break:break-word;word-wrap:break-word}h2.amp-wp-sub-title{font-size:20px;line-height:1.4em;margin-top:0px;color:#a0a0a0}h2.amp-wp-sub-title.center{text-align:center}@media (min-width:768px){.artl-cnt .wp-block-column{max-width:100%}}h1,h2,h3,h4,h5,h6,.amp-wp-title{font-family:1}.btt{position:fixed;bottom:55px;right:20px;background:rgba(71, 71, 71, 0.5);color:#fff;border-radius:100%;width:50px;height:50px;text-decoration:none}.btt:hover{color:#fff;background:#474747}.btt:before{content:'\25be';display:block;font-size:35px;font-weight:600;color:#fff;transform:rotate(180deg);text-align:center;line-height:1.5} .wp-block-table{min-width:240px}table.wp-block-table.alignright,table.wp-block-table.alignleft,table.wp-block-table.aligncenter{width:auto}table.wp-block-table.aligncenter{width:50%}table.wp-block-table.alignfull,table.wp-block-table.alignwide{display:table}table{overflow-x:auto}table a:link{font-weight:bold;text-decoration:none}table a:visited{color:#999999;font-weight:bold;text-decoration:none}table a:active, table a:hover{color:#bd5a35;text-decoration:underline}table{font-family:Arial, Helvetica, sans-serif;color:#666;font-size:15px;text-shadow:1px 1px 0px #fff;background:inherit;margin:0px;width:95%}table th{padding:21px 25px 22px 25px;border-top:1px solid #fafafa;border-bottom:1px solid #e0e0e0;background:#ededed}table th:first-child{text-align:left;padding-left:20px}table tr:first-child th:first-child{-webkit-border-top-left-radius:3px;border-top-left-radius:3px}table tr:first-child th:last-child{-webkit-border-top-right-radius:3px;border-top-right-radius:3px}table tr{text-align:center;padding-left:20px;border:2px solid #eee}table td:first-child{padding-left:20px;border-left:0}table td{padding:18px;border-top:1px solid #ffffff;border-bottom:1px solid #e0e0e0;border-left:1px solid #e0e0e0}table tr.even td{background:#f6f6f6;background:-webkit-gradient(linear, left top, left bottom, from(#f8f8f8), to(#f6f6f6))}table tr:last-child td{border-bottom:0}table tr:last-child td:first-child{-webkit-border-bottom-left-radius:3px;border-bottom-left-radius:3px}table tr:last-child td:last-child{-webkit-border-bottom-right-radius:3px;border-bottom-right-radius:3px}@media screen and (min-width:650px){table{display:inline-table}}.has-text-align-left{text-align:left}.has-text-align-right{text-align:right}.has-text-align-center{text-align:center}.collapsible-captions amp-img img{object-fit:contain}.web-stories-list__story-poster amp-img{width:100%;height:100%}#mvp-foot-copy a{color:#b22929}#mvp-content-main p a,.mvp-post-add-main p a{box-shadow:inset 0 -4px 0 #b22929}#mvp-content-main p a:hover,.mvp-post-add-main p a:hover{background:#b22929}a,a:visited,.post-info-name a,.woocommerce .woocommerce-breadcrumb a{color:#000000}#mvp-side-wrap a:hover{color:#000000}.mvp-fly-top:hover,.mvp-vid-box-wrap,ul.mvp-soc-mob-list li.mvp-soc-mob-com{background:#b22929}nav.mvp-fly-nav-menu ul li.menu-item-has-children:after,.mvp-feat1-left-wrap span.mvp-cd-cat,.mvp-widget-feat1-top-story span.mvp-cd-cat,.mvp-widget-feat2-left-cont span.mvp-cd-cat,.mvp-widget-dark-feat span.mvp-cd-cat,.mvp-widget-dark-sub span.mvp-cd-cat,.mvp-vid-wide-text span.mvp-cd-cat,.mvp-feat2-top-text span.mvp-cd-cat,.mvp-feat3-main-story span.mvp-cd-cat,.mvp-feat3-sub-text span.mvp-cd-cat,.mvp-feat4-main-text span.mvp-cd-cat,.woocommerce-message:before,.woocommerce-info:before,.woocommerce-message:before{color:#b22929}#searchform input,.mvp-authors-name{border-bottom:1px solid #b22929}.mvp-fly-top:hover{border-top:1px solid #b22929;border-left:1px solid #b22929;border-bottom:1px solid #b22929}.woocommerce .widget_price_filter .ui-slider .ui-slider-handle,.woocommerce #respond input#submit.alt,.woocommerce a.button.alt,.woocommerce button.button.alt,.woocommerce input.button.alt,.woocommerce #respond input#submit.alt:hover,.woocommerce a.button.alt:hover,.woocommerce button.button.alt:hover,.woocommerce input.button.alt:hover{background-color:#b22929}.woocommerce-error,.woocommerce-info,.woocommerce-message{border-top-color:#b22929}ul.mvp-feat1-list-buts li.active span.mvp-feat1-list-but,span.mvp-widget-home-title,span.mvp-post-cat,span.mvp-feat1-pop-head{background:#000000}.woocommerce span.onsale{background-color:#000000}.mvp-widget-feat2-side-more-but,.woocommerce .star-rating span:before,span.mvp-prev-next-label,.mvp-cat-date-wrap .sticky{color:#000000}#mvp-main-nav-top,#mvp-fly-wrap,.mvp-soc-mob-right,#mvp-main-nav-small-cont{background:#b22929}#mvp-main-nav-small .mvp-fly-but-wrap span,#mvp-main-nav-small .mvp-search-but-wrap span,.mvp-nav-top-left .mvp-fly-but-wrap span,#mvp-fly-wrap .mvp-fly-but-wrap span{background:#555555}.mvp-nav-top-right .mvp-nav-search-but,span.mvp-fly-soc-head,.mvp-soc-mob-right i,#mvp-main-nav-small span.mvp-nav-search-but,#mvp-main-nav-small .mvp-nav-menu ul li a{color:#555555}#mvp-main-nav-small .mvp-nav-menu ul li.menu-item-has-children a:after{border-color:#555555 transparent transparent transparent}#mvp-nav-top-wrap span.mvp-nav-search-but:hover,#mvp-main-nav-small span.mvp-nav-search-but:hover{color:#b22929}#mvp-nav-top-wrap .mvp-fly-but-wrap:hover span,#mvp-main-nav-small .mvp-fly-but-wrap:hover span,span.mvp-woo-cart-num:hover{background:#b22929}#mvp-main-nav-bot-cont{background:#ffffff}#mvp-nav-bot-wrap .mvp-fly-but-wrap span,#mvp-nav-bot-wrap .mvp-search-but-wrap span{background:#000000}#mvp-nav-bot-wrap span.mvp-nav-search-but,#mvp-nav-bot-wrap .mvp-nav-menu ul li a{color:#000000}#mvp-nav-bot-wrap .mvp-nav-menu ul li.menu-item-has-children a:after{border-color:#000000 transparent transparent transparent}.mvp-nav-menu ul li:hover a{border-bottom:5px solid #b22929}#mvp-nav-bot-wrap .mvp-fly-but-wrap:hover span{background:#b22929}#mvp-nav-bot-wrap span.mvp-nav-search-but:hover{color:#b22929}body,.mvp-author-info-text,span.mvp-post-excerpt,nav.mvp-fly-nav-menu ul li a,.mvp-ad-label,span.mvp-feat-caption,.mvp-post-tags a,.mvp-post-tags a:visited,span.mvp-author-box-name a,#mvp-author-box-text p,.mvp-post-gallery-text p,ul.mvp-soc-mob-list li span,#comments,h3#reply-title,h2.comments,#mvp-foot-copy p,span.mvp-fly-soc-head,.mvp-post-tags-header,.mvp-post-tags a,span.mvp-prev-next-label,span.mvp-post-add-link-but,#mvp-comments-button a,#mvp-comments-button span.mvp-comment-but-text,span.mvp-cd-cat,span.mvp-cd-date,span.mvp-widget-home-title2,.wp-caption,#mvp-content-main p.wp-caption-text,.gallery-caption,.mvp-post-add-main p.wp-caption-text,.protected-post-form input{font-family:'Roboto', sans-serif}.mvp-blog-story-text p,span.mvp-author-page-desc,#mvp-404 p,.mvp-widget-feat1-bot-text p,.mvp-widget-feat2-left-text p,.mvp-flex-story-text p,.mvp-search-text p,#mvp-content-main p,.mvp-post-add-main p,.rwp-summary,.rwp-u-review__comment,.mvp-feat5-mid-main-text p,.mvp-feat5-small-main-text p{font-family:'PT Serif', sans-serif}.mvp-nav-menu ul li a,#mvp-foot-menu ul li a{font-family:'Oswald', sans-serif}.mvp-related-text p,.mvp-post-more-text p{font-family:'Oswald', sans-serif}h1.mvp-post-title,h1.mvp-post-title-wide,#mvp-content-main blockquote p,.mvp-post-add-main blockquote p,#mvp-404 h1{font-family:'Oswald', sans-serif}span.mvp-feat1-pop-head,.mvp-feat1-pop-text:before,span.mvp-feat1-list-but,span.mvp-widget-home-title,.mvp-widget-feat2-side-more,span.mvp-post-cat,span.mvp-page-head,h1.mvp-author-top-head,.mvp-authors-name,#mvp-content-main h1,#mvp-content-main h2,#mvp-content-main h3,#mvp-content-main h4,#mvp-content-main h5,#mvp-content-main h6{font-family:'Roboto', sans-serif}amp-web-push-widget button.amp-subscribe{display:inline-flex;align-items:center;border-radius:5px;border:0;box-sizing:border-box;margin:0;padding:10px 15px;cursor:pointer;outline:none;font-size:15px;font-weight:500;background:#4A90E2;margin-top:7px;color:white;box-shadow:0 1px 1px 0 rgba(0, 0, 0, 0.5);-webkit-tap-highlight-color:rgba(0, 0, 0, 0)}.web-stories-singleton.alignleft,.web-stories-singleton.alignnone,.web-stories-singleton.alignright{display:block;width:100%}.web-stories-singleton.aligncenter{text-align:initial}.web-stories-singleton .wp-block-embed__wrapper{position:relative}.web-stories-singleton.alignleft .wp-block-embed__wrapper{margin-right:auto}.web-stories-singleton.alignright .wp-block-embed__wrapper{margin-left:auto}.web-stories-singleton.alignnone .wp-block-embed__wrapper{max-width:var(--width)}.web-stories-singleton.aligncenter .wp-block-embed__wrapper{margin-left:auto;margin-right:auto;max-width:var(--width)}.web-stories-singleton-poster{aspect-ratio:var(--aspect-ratio);border-radius:8px;cursor:pointer;overflow:hidden;position:relative}.web-stories-singleton-poster a{aspect-ratio:var(--aspect-ratio);display:block;margin:0}.web-stories-singleton-poster .web-stories-singleton-poster-placeholder{box-sizing:border-box}.web-stories-singleton-poster .web-stories-singleton-poster-placeholder a,.web-stories-singleton-poster .web-stories-singleton-poster-placeholder span{border:0;clip:rect(1px,1px,1px,1px);-webkit-clip-path:inset(50%);clip-path:inset(50%);height:1px;margin:-1px;overflow:hidden;padding:0;position:absolute;width:1px;word-wrap:normal;word-break:normal}.web-stories-singleton-poster img{box-sizing:border-box;height:100%;object-fit:cover;position:absolute;width:100%}.web-stories-singleton-poster:after{background:linear-gradient(180deg,hsla(0,0%,100%,0),rgba(0,0,0,.8));content:"";display:block;height:100%;left:0;pointer-events:none;position:absolute;top:0;width:100%}.web-stories-singleton .web-stories-singleton-overlay{bottom:0;color:var(--ws-overlay-text-color);line-height:var(--ws-overlay-text-lh);padding:10px;position:absolute;z-index:1}.web-stories-embed.alignleft,.web-stories-embed.alignnone,.web-stories-embed.alignright{display:block;width:100%}.web-stories-embed.aligncenter{text-align:initial}.web-stories-embed .wp-block-embed__wrapper{position:relative}.web-stories-embed.alignleft .wp-block-embed__wrapper{margin-right:auto}.web-stories-embed.alignright .wp-block-embed__wrapper{margin-left:auto}.web-stories-embed.alignnone .wp-block-embed__wrapper{max-width:var(--width)}.web-stories-embed.aligncenter .wp-block-embed__wrapper{margin-left:auto;margin-right:auto;max-width:var(--width)}.web-stories-embed:not(.web-stories-embed-amp) .wp-block-embed__wrapper{aspect-ratio:var(--aspect-ratio)}.web-stories-embed:not(.web-stories-embed-amp) .wp-block-embed__wrapper amp-story-player{bottom:0;height:100%;left:0;position:absolute;right:0;top:0;width:100%}.block-editor-block-inspector .web-stories-embed-poster-remove{margin-left:12px}.amp-logo amp-img{width:190px}.amp-menu input{display:none}.amp-menu li.menu-item-has-children ul{display:none}.amp-menu li{position:relative;display:block}.amp-menu > li a{display:block}amp-web-push-widget button.subscribe{display:inline-flex;align-items:center;border-radius:2px;border:0;box-sizing:border-box;margin:0;padding:10px 15px;cursor:pointer;outline:none;font-size:15px;font-weight:400;background:#4A90E2;color:white;box-shadow:0 1px 1px 0 rgba(0, 0, 0, 0.5);-webkit-tap-highlight-color:rgba(0, 0, 0, 0)}amp-web-push-widget button.subscribe .subscribe-icon{margin-right:10px}amp-web-push-widget button.subscribe:active{transform:scale(0.99)}amp-web-push-widget button.unsubscribe{display:inline-flex;align-items:center;justify-content:center;height:45px;border:0;margin:0;cursor:pointer;outline:none;font-size:15px;font-weight:400;background:#4a90e2;color:#fff;-webkit-tap-highlight-color:rgba(0,0,0,0);box-sizing:border-box;padding:10px 15px}amp-web-push-widget.amp-invisible{display:none}.amp-web-push-container{width:245px;margin:0 auto}.amp-web-push-bell-cn{width:24px;margin:0 auto}.icon-add_alert:after{content:"\e7f7"}.amp-web-push-sticky{position:fixed;top:70%;right:0}.awp-sticky{background-color:#0084ff;border-radius:60%;padding:10px 10px 6px 10px;line-height:1;display:inline-block}.code-block-default{margin:8px 0;clear:both}.code-block-{}.ai-align-left *{margin:0 auto 0 0;text-align:left}.ai-align-right *{margin:0 0 0 auto;text-align:right}.ai-center *{margin:0 auto;text-align:center}.the_content a{text-decoration:underline}.icon-widgets:before{content:"\e1bd"}.icon-search:before{content:"\e8b6"}.icon-shopping-cart:after{content:"\e8cc"} 1d3r21
Justiça Tardia: A dignidade negada aos poupadores brasileiros
Um levantamento recente da Fenafisco (Federação Nacional do Fisco Estadual e Distrital), utilizando dados de 2023, revela que os estados brasileiros buscam reaver R$ 1,17 trilhão em débitos registrados na dívida ativa, um montante que equivale a um ano e quatro meses de arrecadação desses entes.
A dívida ativa é composta por valores devidos por empresas e pessoas físicas, já analisados e julgados na esfera istrativa, como tribunais de taxas e secretarias de fazenda estaduais. Grande parte desses débitos ainda é objeto de discussão judicial.
Nos estados, a maior parcela da dívida ativa é proveniente do Imposto sobre Circulação de Mercadorias e Serviços (ICMS), principal fonte de arrecadação estadual. Além dele, outros tributos como IPVA (Imposto sobre Propriedade de Veículos Automotores) e ITCMD (Imposto sobre Transmissão Causa Mortis e Doação) também contribuem para o montante.
Enquanto cinco estados (Mato Grosso, Amapá, Acre, Piauí e Amazonas) possuem dívida ativa inferior a 60% de sua arrecadação, São Paulo se destaca com uma queda na relação dívida/arrecadação, de 175% em 2023 para 155% em 2024, resultado do programa de transação tributária “Acordo Paulista”.
O levantamento da Fenafisco identificou 50 empresas com débitos superiores a R$ 1 bilhão, totalizando R$ 150 bilhões. A tabela a seguir apresenta os cinco maiores devedores:
Empresa | Dívida (R$ bilhões) |
---|---|
Refinaria Manguinhos (atual Refit) | 20,8 |
Petrobras | 15,1 |
Vasp (massa falida) | 9,5 |
Mendo Sampaio | 8,2 |
Ambev | 5,3 |
A Fenafisco alerta para a baixa taxa de recuperação da dívida ativa (apenas 1% ao ano) e critica o uso de Refis (programas de refinanciamento) como forma de “premiar” devedores contumazes. A entidade defende a necessidade de instrumentos mais eficazes para evitar a inadimplência e punições mais severas para empresas devedoras.
O estudo da Fenafisco revela dificuldades na obtenção de dados junto ao setor público, com estados como Amazonas, Mato Grosso e Distrito Federal não divulgando os nomes dos devedores, apesar da obrigatoriedade legal. A falta de transparência dificulta o controle e a cobrança dos débitos.
Em 2023, a dívida ativa estadual representou 11,66% do Produto Interno Bruto (PIB), um aumento em relação aos 11,35% registrados em 2021. A Fenafisco alerta para a necessidade de medidas enérgicas para recuperar os créditos e coibir práticas abusivas de planejamento tributário.
O levantamento da Fenafisco serve como um alerta para a necessidade de medidas urgentes para enfrentar o problema da dívida ativa e garantir a saúde financeira dos estados brasileiros.
O Concurso Nacional Unificado (CNU) de 2025 terá 41 vagas para o cargo de contador,…
Em apenas duas semanas, mais de 488 mil aposentados e pensionistas buscaram atendimento presencial para…
Quarto superferiado do semestre terá alta de 10,3% na circulação de pessoas em relação a…
Quando se fala em remuneração dentro das empresas, principalmente pequenas e médias, é comum haver…
Em um cenário econômico desafiador, garantir a saúde financeira de uma empresa não é apenas…
A partir da próxima segunda-feira, 16 de junho, a Caixa Econômica Federal inicia a nova…
No estado de São Paulo, são 9.482 oportunidades, 3.534 na capital As principais oportunidades são…
Você já se perguntou como marcas famosas conseguem estar presentes em tantos lugares ao mesmo…
Nos últimos anos, os Estados Unidos se tornaram um destino comum para brasileiros em busca…
O evento, que acontece em São Paulos nos dias 17 e 18 de junho, vai…
Com o fim anunciado do Programa Emergencial de Retomada do Setor de Eventos (PERSE), as…
Área fiscal deve ser encarada como parceira do negócio para que a empresa ganhe competitividade,…
Este site utiliza cookies