TI FLYPAPER EFFECT: AN ANALYSIS IN THE MUNICIPALITIES OF THE STATE OF ESPÍRITO SANTOTLE

• Autor(a) principal: Caliman, Douglas Roriz
• Data de Publicação: 2024
• Outros Autores: Daniely Santana dos Santos, Alana, Carvalho Pitanga, Eduarda, Atahyde Mares Guia, Gabriel, da Penha Darós, Lucileia
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: ConTexto
• Texto Completo: https://seer.ufrgs.br/index.php/ConTexto/article/view/130643
• topic: Flypaper; Eficiência; Transferências intergovernamentais

The present work shows how the flypaper effect is present in the perspective of efficiency in local collection in the 78 municipalities of the state of Espírito Santo. In this study, a set of fiscal data was extracted, divided into total municipal expenditures, tax revenues and the most important bound and unbound transfers, the statistical method of multiple regression was used to verify the influence of each independent variable on the value of the dependent variable. The data were acquired from the National Treasury Secretariat (STN), especially from the Brazilian Public Sector Accounting and Tax Information System (Siconfi). The absence of data from some of the municipalities caused a change in the initial proposal, the final sample of the research was 63 municipalities. In addition, the period that would initially be from 2012 to 2021, became from 2012 to 2019, as no data were found regarding the GDP of the municipalities for the year 2021 to 2020. The methodology of panel analysis was also used and complemented, carried out the analysis of Cluster which is a multivariate analysis. Therefore, it seeks to answer the following research question: What is the relationship between the flypaper effect and local tax collection in the municipalities of Espírito Santo? After the results, it will be possible to verify if the transfers from the Union passed on to the municipalities increase expenses. If the flypaper effect is proven, we will deal with the main consequences for the municipalities, on a critical analytical interpretation, aiming at the contribution of the project with the possibility of explaining this effect.