A influência do federalismo fiscal sobre o estresse fiscal dos municípios brasileiros
Autor(a) principal: | |
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Data de Publicação: | 2018 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Teses e Dissertações da UFPB |
Texto Completo: | https://repositorio.ufpb.br/jspui/handle/123456789/13039 |
Resumo: | The literature alluding to Federalism Theory deals essentially with the territorial division and organization of state power and the articulation of central power with regional and local powers, including from a fiscal perspective. Fiscal Federalism permeates the relations between the tax jurisdiction of each federated entity and the allocation of public resources according to the demands of local communities, with direct consequences on the financial condition and the supply of public goods and services to society. In addition, literature points to economic instabilities as an aggravating factor of fiscal relations between the federated entities, contributing to fiscal stress. Based on these observations, this research aimed to verify the influence of fiscal federalism on the fiscal stress of the Brazilian municipalities. More specifically, it sought to analyze whether the municipalities that were more dependent on federalist relations were more inclined to fiscal stress. In addition, it sought to control the effect of the economic instabilities of the previous year on the fiscal stress of municipalities from the federalist perspective. Fiscal federalism was evaluated directly or indirectly through four perspectives: public revenue and expenditure, entity autonomy and fiscal decentralization, as well as the economic instabilities due to the real quarterly GDP variation. The sample consisted of the Brazilian municipalities throughout the years 2006 to 2016, representing 50,260 observations. For the empirical analysis, the logistic regression technique was used from panel data. The results of the study indicated that fiscally stressed municipalities suffered a statistically significant influence of fiscal federalism and periods of low growth, pointing to the effects of centralization of revenues and decentralization of expenditures preached by fiscal federalism, as well as the accentuation of this relationship in times of economic instability. Thus, in general terms, the research concluded that the greater the fiscal dependence of the analyzed municipalities, the more predisposed these municipalities were to fiscal stress, especially in times of economic instability. |
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A influência do federalismo fiscal sobre o estresse fiscal dos municípios brasileirosFederalismo fiscalInstabilidade econômicaAutonomia fiscalEstresse fiscalFiscal federalismEconomic instabilityFiscal autonomyFiscal stressCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISThe literature alluding to Federalism Theory deals essentially with the territorial division and organization of state power and the articulation of central power with regional and local powers, including from a fiscal perspective. Fiscal Federalism permeates the relations between the tax jurisdiction of each federated entity and the allocation of public resources according to the demands of local communities, with direct consequences on the financial condition and the supply of public goods and services to society. In addition, literature points to economic instabilities as an aggravating factor of fiscal relations between the federated entities, contributing to fiscal stress. Based on these observations, this research aimed to verify the influence of fiscal federalism on the fiscal stress of the Brazilian municipalities. More specifically, it sought to analyze whether the municipalities that were more dependent on federalist relations were more inclined to fiscal stress. In addition, it sought to control the effect of the economic instabilities of the previous year on the fiscal stress of municipalities from the federalist perspective. Fiscal federalism was evaluated directly or indirectly through four perspectives: public revenue and expenditure, entity autonomy and fiscal decentralization, as well as the economic instabilities due to the real quarterly GDP variation. The sample consisted of the Brazilian municipalities throughout the years 2006 to 2016, representing 50,260 observations. For the empirical analysis, the logistic regression technique was used from panel data. The results of the study indicated that fiscally stressed municipalities suffered a statistically significant influence of fiscal federalism and periods of low growth, pointing to the effects of centralization of revenues and decentralization of expenditures preached by fiscal federalism, as well as the accentuation of this relationship in times of economic instability. Thus, in general terms, the research concluded that the greater the fiscal dependence of the analyzed municipalities, the more predisposed these municipalities were to fiscal stress, especially in times of economic instability.NenhumaA literatura alusiva à Teoria do Federalismo trata essencialmente da divisão e organização territorial do poder estatal e da articulação do poder central com os poderes regional e local, inclusive sob a ótica fiscal. O Federalismo Fiscal, então, permeia as relações entre a competência tributária de cada ente federado e a alocação de recursos públicos em função das demandas das comunidades locais, com consequências diretas na condição financeira e na oferta de bens e serviços públicos à sociedade. Além disso, a literatura aponta as instabilidades econômicas como fator agravante das relações fiscais entre os entes federados, contribuindo para o estresse fiscal. Com base nessas observações, esta pesquisa objetivou verificar a influência do federalismo fiscal sobre o estresse fiscal dos municípios brasileiros. Mais especificamente, buscou analisar se os municípios que eram mais dependentes das relações federalistas eram mais inclinados ao estresse fiscal. Complementarmente, buscou controlar o efeito das instabilidades econômicas do ano anterior no estresse fiscal dos municípios sob a ótica federalista. Avaliou-se, então, o federalismo fiscal direta ou indiretamente por quatro perspectivas: receita e despesa públicas, autonomia dos entes e descentralização fiscal, bem como as instabilidades econômicas pela variação real do PIB trimestral. A amostra constituiu-se dos municípios brasileiros ao longo dos exercícios de 2006 a 2016, representando 50.260 observações. Para a análise empírica, utilizou-se a técnica de regressão logística a partir de dados em painel. Os resultados do estudo indicaram que os municípios fiscalmente estressados sofreram influência estatisticamente positiva e significante do federalismo fiscal e dos períodos de baixo crescimento, apontando os efeitos da centralização das receitas e descentralização das despesas pregadas pelo federalismo fiscal, além da acentuação dessa relação em épocas de instabilidade econômica. Deste modo, em termos gerais, a pesquisa concluiu que quanto maior a dependência fiscal dos municípios analisados, mais predispostos esses municípios estavam ao estresse fiscal, especialmente em épocas de instabilidade econômica.Universidade Federal da ParaíbaBrasilFinanças e ContabilidadePrograma de Pós-Graduação em Ciências ContábeisUFPBDiniz, Josedilton Alveshttp://lattes.cnpq.br/1982238994280135Dantas Júnior, Amarando Francisco2019-01-21T21:29:31Z2019-01-212019-01-21T21:29:31Z2018-02-02info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesishttps://repositorio.ufpb.br/jspui/handle/123456789/13039porAttribution-NoDerivs 3.0 Brazilhttp://creativecommons.org/licenses/by-nd/3.0/br/info:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da UFPBinstname:Universidade Federal da Paraíba (UFPB)instacron:UFPB2019-01-21T21:29:31Zoai:repositorio.ufpb.br:123456789/13039Biblioteca Digital de Teses e Dissertaçõeshttps://repositorio.ufpb.br/PUBhttp://tede.biblioteca.ufpb.br:8080/oai/requestdiretoria@ufpb.br|| diretoria@ufpb.bropendoar:2019-01-21T21:29:31Biblioteca Digital de Teses e Dissertações da UFPB - Universidade Federal da Paraíba (UFPB)false |
dc.title.none.fl_str_mv |
A influência do federalismo fiscal sobre o estresse fiscal dos municípios brasileiros |
title |
A influência do federalismo fiscal sobre o estresse fiscal dos municípios brasileiros |
spellingShingle |
A influência do federalismo fiscal sobre o estresse fiscal dos municípios brasileiros Dantas Júnior, Amarando Francisco Federalismo fiscal Instabilidade econômica Autonomia fiscal Estresse fiscal Fiscal federalism Economic instability Fiscal autonomy Fiscal stress CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
title_short |
A influência do federalismo fiscal sobre o estresse fiscal dos municípios brasileiros |
title_full |
A influência do federalismo fiscal sobre o estresse fiscal dos municípios brasileiros |
title_fullStr |
A influência do federalismo fiscal sobre o estresse fiscal dos municípios brasileiros |
title_full_unstemmed |
A influência do federalismo fiscal sobre o estresse fiscal dos municípios brasileiros |
title_sort |
A influência do federalismo fiscal sobre o estresse fiscal dos municípios brasileiros |
author |
Dantas Júnior, Amarando Francisco |
author_facet |
Dantas Júnior, Amarando Francisco |
author_role |
author |
dc.contributor.none.fl_str_mv |
Diniz, Josedilton Alves http://lattes.cnpq.br/1982238994280135 |
dc.contributor.author.fl_str_mv |
Dantas Júnior, Amarando Francisco |
dc.subject.por.fl_str_mv |
Federalismo fiscal Instabilidade econômica Autonomia fiscal Estresse fiscal Fiscal federalism Economic instability Fiscal autonomy Fiscal stress CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
topic |
Federalismo fiscal Instabilidade econômica Autonomia fiscal Estresse fiscal Fiscal federalism Economic instability Fiscal autonomy Fiscal stress CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
description |
The literature alluding to Federalism Theory deals essentially with the territorial division and organization of state power and the articulation of central power with regional and local powers, including from a fiscal perspective. Fiscal Federalism permeates the relations between the tax jurisdiction of each federated entity and the allocation of public resources according to the demands of local communities, with direct consequences on the financial condition and the supply of public goods and services to society. In addition, literature points to economic instabilities as an aggravating factor of fiscal relations between the federated entities, contributing to fiscal stress. Based on these observations, this research aimed to verify the influence of fiscal federalism on the fiscal stress of the Brazilian municipalities. More specifically, it sought to analyze whether the municipalities that were more dependent on federalist relations were more inclined to fiscal stress. In addition, it sought to control the effect of the economic instabilities of the previous year on the fiscal stress of municipalities from the federalist perspective. Fiscal federalism was evaluated directly or indirectly through four perspectives: public revenue and expenditure, entity autonomy and fiscal decentralization, as well as the economic instabilities due to the real quarterly GDP variation. The sample consisted of the Brazilian municipalities throughout the years 2006 to 2016, representing 50,260 observations. For the empirical analysis, the logistic regression technique was used from panel data. The results of the study indicated that fiscally stressed municipalities suffered a statistically significant influence of fiscal federalism and periods of low growth, pointing to the effects of centralization of revenues and decentralization of expenditures preached by fiscal federalism, as well as the accentuation of this relationship in times of economic instability. Thus, in general terms, the research concluded that the greater the fiscal dependence of the analyzed municipalities, the more predisposed these municipalities were to fiscal stress, especially in times of economic instability. |
publishDate |
2018 |
dc.date.none.fl_str_mv |
2018-02-02 2019-01-21T21:29:31Z 2019-01-21 2019-01-21T21:29:31Z |
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 |
https://repositorio.ufpb.br/jspui/handle/123456789/13039 |
url |
https://repositorio.ufpb.br/jspui/handle/123456789/13039 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.rights.driver.fl_str_mv |
Attribution-NoDerivs 3.0 Brazil http://creativecommons.org/licenses/by-nd/3.0/br/ info:eu-repo/semantics/openAccess |
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Attribution-NoDerivs 3.0 Brazil http://creativecommons.org/licenses/by-nd/3.0/br/ |
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openAccess |
dc.publisher.none.fl_str_mv |
Universidade Federal da Paraíba Brasil Finanças e Contabilidade Programa de Pós-Graduação em Ciências Contábeis UFPB |
publisher.none.fl_str_mv |
Universidade Federal da Paraíba Brasil Finanças e Contabilidade Programa de Pós-Graduação em Ciências Contábeis UFPB |
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Biblioteca Digital de Teses e Dissertações da UFPB |
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Biblioteca Digital de Teses e Dissertações da UFPB - Universidade Federal da Paraíba (UFPB) |
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