Public finances in Campinas municipality, 1980-88

• Autor(a) principal: Coutinho, Mauricio C.
• Data de Publicação: 1991
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista de Administração Pública
• Texto Completo: https://periodicos.fgv.br/rap/article/view/8975
• topic: Public finances; budget; municipal taxes; tax decentralization; municipal revenues.; Las finanzas públicas; presupuesto; los impuestos municipales; descentralización fiscal; los ingresos municipales.; Finanças públicas; orçamento; impostos municipais; descentralização tributária; receitas municipais.

The paper concerns the performance of the public budget of Campinas from 1980 to 1988. The annual series of the set of municipal revenues were organized from month1y analytical balance sheets, deflated by General Price Index. Thus, the annual amounts approximately reflect real purchasing power, catching the effects of the uneven fluxion of the public income. The conclusion is that the low performance of the receipts was originated in the loss of importance of municipal taxes. This conclusion suggests that the alleged U tax decentralization" of the 1988 Constitution, by itself, will hardly counterbalance the deterioration of municipal public budget.