Análise das alternativas, dificuldades e limitações à expansão das receitas próprias dos municípios da região do Vale do Rio Pardo – RS
Autor(a) principal: | |
---|---|
Data de Publicação: | 2018 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Teses e Dissertações do UFSM |
Texto Completo: | http://repositorio.ufsm.br/handle/1/15202 |
Resumo: | The moment of economic instability imposes ever greater challenges on the management of municipalities, directly interfering with the tax collection of all federal entities, impacting doubly on the municipalities, both in own revenues and in revenues from constitutional transfers, especially the FPM that reaches represent 70% of the collection. A scenario that subsidized the objective of the work to analyze alternatives for the expansion of the own collection of the municipalities of the COREDE region of Vale do Rio Pardo, from 2009 to 2016. Methodologically, this is a descriptive, quantitative-qualitative research whose method of approach is analytical-comparative. To promote the analysis, the municipalities were stratified according to the population range in three distinct groups: groups 2 and 3, population less than 50,000 inhabitants, economic activity not expressive, basically rural; high degree of dependence of the MPF, average of 28 and 41% respectively in the period; a small share in own collection of 2.52 and 5.35%; precarious organizational structure of the tax sector, with a unique cadre of professionals. Group 1, with a population of more than 50,000 who are more economically structured with an inverse relationship of dependence of FPM, average in the period of 15%, own collection reached the average of 11.68%. The results confirm the need for municipalities to develop actions that aim to increase own revenues and, consequently, result in improvements in the supply of public goods and services, such as the electronic invoice implemented by a large group of municipalities as an alternative for control and inspection of the ISS collection. |
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2019-01-03T15:13:34Z2019-01-03T15:13:34Z2018-07-05http://repositorio.ufsm.br/handle/1/15202The moment of economic instability imposes ever greater challenges on the management of municipalities, directly interfering with the tax collection of all federal entities, impacting doubly on the municipalities, both in own revenues and in revenues from constitutional transfers, especially the FPM that reaches represent 70% of the collection. A scenario that subsidized the objective of the work to analyze alternatives for the expansion of the own collection of the municipalities of the COREDE region of Vale do Rio Pardo, from 2009 to 2016. Methodologically, this is a descriptive, quantitative-qualitative research whose method of approach is analytical-comparative. To promote the analysis, the municipalities were stratified according to the population range in three distinct groups: groups 2 and 3, population less than 50,000 inhabitants, economic activity not expressive, basically rural; high degree of dependence of the MPF, average of 28 and 41% respectively in the period; a small share in own collection of 2.52 and 5.35%; precarious organizational structure of the tax sector, with a unique cadre of professionals. Group 1, with a population of more than 50,000 who are more economically structured with an inverse relationship of dependence of FPM, average in the period of 15%, own collection reached the average of 11.68%. The results confirm the need for municipalities to develop actions that aim to increase own revenues and, consequently, result in improvements in the supply of public goods and services, such as the electronic invoice implemented by a large group of municipalities as an alternative for control and inspection of the ISS collection.O momento de instabilidade econômica impõe desafios cada vez maiores à gestão dos municípios, interferindo diretamente na arrecadação dos impostos de todos os entes federados, impactando duplamente nos municípios, tanto nas receitas próprias como nas receitas oriundas das transferências constitucionais, principalmente do FPM, que chega a representar 70% da arrecadação. Esse cenário subsidiou o objetivo do trabalho que analisou alternativas para a expansão da arrecadação própria dos municípios da região do COREDE Vale do Rio Pardo, no período de 2009 a 2016. Metodologicamente, trata-se de pesquisa descritiva, de cunho quanti-qualitativo, com método de abordagem analítico-comparativo. Para promover a análise, os municípios foram estratificados conforme faixa populacional em três grupos distintos: os grupos 2 e 3, com população inferior a 50.000 habitantes; atividade econômica pouco expressiva, basicamente rural; alto grau de dependência do FPM, média de 28 e 41% respectivamente no período; uma ínfima participação na arrecadação própria, de 2,52 e 5,35%; precária estrutura organizacional do setor tributário e com quadro singular de profissionais. O grupo 1, com população superior a 50.000 habitantes, que são mais estruturados economicamente, apresentando uma relação inversa de dependência do FPM, média no período de 15%, a arrecadação própria atingiu a média de 11,68%. Os resultados ratificam a necessidade de os municípios desenvolverem ações que visam incrementar as receitas próprias e que, consequentemente, resultem em melhorias na oferta de bens e serviços públicos, como a nota fiscal eletrônica implementada por um grande grupo de municípios como alternativa para o controle e fiscalização da arrecadação do ISS.porUniversidade Federal de Santa MariaCentro de Ciências Sociais e HumanasPrograma de Pós-Graduação em Gestão de Organizações PúblicasUFSMBrasilAdministração PúblicaAttribution-NonCommercial-NoDerivatives 4.0 Internationalhttp://creativecommons.org/licenses/by-nc-nd/4.0/info:eu-repo/semantics/openAccessFinanças municipaisReceitas própriasFPMInstabilidade econômicaGestão públicaMunicipal financeOwn revenuesEconomic instabilityPublic managementCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICAAnálise das alternativas, dificuldades e limitações à expansão das receitas próprias dos municípios da região do Vale do Rio Pardo – RSThe analysis of alternatives dificulties and limitations for the expansion of own revenues municipalities of the region of the Vale do Rio Pardo – RSinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisBender Filho, Reisolihttp://lattes.cnpq.br/9794436610539367Coronel, Daniel Arrudahttp://lattes.cnpq.br/9265604274170933Frey, Márcia Rosanehttp://lattes.cnpq.br/3202554720899996http://lattes.cnpq.br/0381360717659895Ravanello, Mariângela6002002000096005137aea9-6b9d-4338-b68c-0cb00c87948b72d4f5fa-f6e5-468a-a2b7-6cd940c74193c05e6d3a-5583-418b-9974-579627bcf223aa80c105-fcd6-4c17-bac7-d5055bfc3bcfreponame:Biblioteca Digital de Teses e Dissertações do UFSMinstname:Universidade Federal de Santa Maria (UFSM)instacron:UFSMORIGINALDIS_PPGGOP_2018_RAVANELLO_MARIANGELA.pdfDIS_PPGGOP_2018_RAVANELLO_MARIANGELA.pdfDissertação de Mestradoapplication/pdf1821726http://repositorio.ufsm.br/bitstream/1/15202/1/DIS_PPGGOP_2018_RAVANELLO_MARIANGELA.pdf1697f469ab8f802ea69543d8aaa1056fMD51CC-LICENSElicense_rdflicense_rdfapplication/rdf+xml; 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dc.title.por.fl_str_mv |
Análise das alternativas, dificuldades e limitações à expansão das receitas próprias dos municípios da região do Vale do Rio Pardo – RS |
dc.title.alternative.eng.fl_str_mv |
The analysis of alternatives dificulties and limitations for the expansion of own revenues municipalities of the region of the Vale do Rio Pardo – RS |
title |
Análise das alternativas, dificuldades e limitações à expansão das receitas próprias dos municípios da região do Vale do Rio Pardo – RS |
spellingShingle |
Análise das alternativas, dificuldades e limitações à expansão das receitas próprias dos municípios da região do Vale do Rio Pardo – RS Ravanello, Mariângela Finanças municipais Receitas próprias FPM Instabilidade econômica Gestão pública Municipal finance Own revenues Economic instability Public management CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICA |
title_short |
Análise das alternativas, dificuldades e limitações à expansão das receitas próprias dos municípios da região do Vale do Rio Pardo – RS |
title_full |
Análise das alternativas, dificuldades e limitações à expansão das receitas próprias dos municípios da região do Vale do Rio Pardo – RS |
title_fullStr |
Análise das alternativas, dificuldades e limitações à expansão das receitas próprias dos municípios da região do Vale do Rio Pardo – RS |
title_full_unstemmed |
Análise das alternativas, dificuldades e limitações à expansão das receitas próprias dos municípios da região do Vale do Rio Pardo – RS |
title_sort |
Análise das alternativas, dificuldades e limitações à expansão das receitas próprias dos municípios da região do Vale do Rio Pardo – RS |
author |
Ravanello, Mariângela |
author_facet |
Ravanello, Mariângela |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Bender Filho, Reisoli |
dc.contributor.advisor1Lattes.fl_str_mv |
http://lattes.cnpq.br/9794436610539367 |
dc.contributor.referee1.fl_str_mv |
Coronel, Daniel Arruda |
dc.contributor.referee1Lattes.fl_str_mv |
http://lattes.cnpq.br/9265604274170933 |
dc.contributor.referee2.fl_str_mv |
Frey, Márcia Rosane |
dc.contributor.referee2Lattes.fl_str_mv |
http://lattes.cnpq.br/3202554720899996 |
dc.contributor.authorLattes.fl_str_mv |
http://lattes.cnpq.br/0381360717659895 |
dc.contributor.author.fl_str_mv |
Ravanello, Mariângela |
contributor_str_mv |
Bender Filho, Reisoli Coronel, Daniel Arruda Frey, Márcia Rosane |
dc.subject.por.fl_str_mv |
Finanças municipais Receitas próprias FPM Instabilidade econômica Gestão pública |
topic |
Finanças municipais Receitas próprias FPM Instabilidade econômica Gestão pública Municipal finance Own revenues Economic instability Public management CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICA |
dc.subject.eng.fl_str_mv |
Municipal finance Own revenues Economic instability Public management |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICA |
description |
The moment of economic instability imposes ever greater challenges on the management of municipalities, directly interfering with the tax collection of all federal entities, impacting doubly on the municipalities, both in own revenues and in revenues from constitutional transfers, especially the FPM that reaches represent 70% of the collection. A scenario that subsidized the objective of the work to analyze alternatives for the expansion of the own collection of the municipalities of the COREDE region of Vale do Rio Pardo, from 2009 to 2016. Methodologically, this is a descriptive, quantitative-qualitative research whose method of approach is analytical-comparative. To promote the analysis, the municipalities were stratified according to the population range in three distinct groups: groups 2 and 3, population less than 50,000 inhabitants, economic activity not expressive, basically rural; high degree of dependence of the MPF, average of 28 and 41% respectively in the period; a small share in own collection of 2.52 and 5.35%; precarious organizational structure of the tax sector, with a unique cadre of professionals. Group 1, with a population of more than 50,000 who are more economically structured with an inverse relationship of dependence of FPM, average in the period of 15%, own collection reached the average of 11.68%. The results confirm the need for municipalities to develop actions that aim to increase own revenues and, consequently, result in improvements in the supply of public goods and services, such as the electronic invoice implemented by a large group of municipalities as an alternative for control and inspection of the ISS collection. |
publishDate |
2018 |
dc.date.issued.fl_str_mv |
2018-07-05 |
dc.date.accessioned.fl_str_mv |
2019-01-03T15:13:34Z |
dc.date.available.fl_str_mv |
2019-01-03T15:13:34Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://repositorio.ufsm.br/handle/1/15202 |
url |
http://repositorio.ufsm.br/handle/1/15202 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.cnpq.fl_str_mv |
600200200009 |
dc.relation.confidence.fl_str_mv |
600 |
dc.relation.authority.fl_str_mv |
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dc.rights.driver.fl_str_mv |
Attribution-NonCommercial-NoDerivatives 4.0 International http://creativecommons.org/licenses/by-nc-nd/4.0/ info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Attribution-NonCommercial-NoDerivatives 4.0 International http://creativecommons.org/licenses/by-nc-nd/4.0/ |
eu_rights_str_mv |
openAccess |
dc.publisher.none.fl_str_mv |
Universidade Federal de Santa Maria Centro de Ciências Sociais e Humanas |
dc.publisher.program.fl_str_mv |
Programa de Pós-Graduação em Gestão de Organizações Públicas |
dc.publisher.initials.fl_str_mv |
UFSM |
dc.publisher.country.fl_str_mv |
Brasil |
dc.publisher.department.fl_str_mv |
Administração Pública |
publisher.none.fl_str_mv |
Universidade Federal de Santa Maria Centro de Ciências Sociais e Humanas |
dc.source.none.fl_str_mv |
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UFSM |
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