Efeito eleitoral sobre as receitas públicas dos municípios cearenses

• Autor(a) principal: Farias, Viviane Moura de
• Data de Publicação: 2018
• 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/35278
• topic: Receita Tributária; Transferências voluntárias; IPTU; ITBI; ISSQN; Eleição; Reeleição

This paper aims to analyze the effect of the election (electoral year, reelection, mayor's characteristics) on public revenues (tax, voluntary transfers and taxes: IPTU, ITBI and ISSQN) in the municipalities of Ceará. For this purpose, data from all 184 municipalities in the State of Ceará were used in the period from 2007 to 2015, using as a methodology the panel regression technique with fixed effects. The results indicate that the variable year of election and reelection of the Mayor have a significant and negative effect on the tax revenue collected by the municipalities. Regarding voluntary transfers, it was verified that the year of election has a significant and positive effect on its revenue, while the reelection of the mayor impacts negatively. With respect to the IPTU, it was observed that the year of election influences significantly and positively its revenue, while the reelection of the Mayor exerts significant and negative influence. Regarding ITBI, the results indicate that the year of the Mayor's election and reelection exercise a significant and positive influence on its revenue. Finally, with respect to the ISSQN, it was verified that the electoral year and the reelection have a significant and negative effect on its revenue. Regarding the impact of the Mayor's characteristics on tax revenue, it was observed that the Mayor's age and superior level significantly influence all the revenues object of this study. In this work, the significant and positive effect of GDP per capita on the revenues used in this study was also evidenced. The results indicate electoral effect on the public revenues object of this study.