Indice de esforço fiscal nos municípios: uma aplicação aos municípios paraibanos

• Autor(a) principal: Pinheiro, Willo Herbert Pontes Pinheiro
• Data de Publicação: 2013
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório Institucional da Universidade Federal do Ceará (UFC)
• Texto Completo: http://www.repositorio.ufc.br/handle/riufc/6433
• topic: ndice de Esforço Fiscal; Transferências Intergovernamentais

This paper presents estimates for the Fiscal Stress Index - IEF municipalities of Paraíba in the years 2007 and 2009. The IEF is the ratio of own tax revenues of municipalities and effective storage potential that is estimated by the parameters of a cross-section regression, which includes various economic factors, institutional and locational as predictors of own revenue of municipalities. In line with other studies, the estimated models show that there is a disincentive of own tax revenues of municipalities due to the increase in revenues from intergovernmental transfers. Comparing the efficiency ratios estimated, the municipality of Santa Rita demonstrated to be the more efficient in the two years analyzed, raising around 185% capacity in 2009 estimated tax. On the other hand, a key negative is the state capital, João Pessoa, that in 2009 earned only 40% of their estimated fiscal capacity.