THE OWN TAX REVENUES AND TAX LOAD PERFORMANCE IN THE MUNICIPALITIES OF THE "ZONA DA MATA MINEIRA"

• Autor(a) principal: Reis, Anderson de Oliveira
• Data de Publicação: 2016
• Outros Autores: Abrantes, Luiz Antônio, Faroni, Walmer, Passos, Natália Leandro dos
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/6520

The process of decentralization consolidated by "Brazilian Constitution of 1988" changed the dynamics of the Brazilian federalism increasing the available revenues and also the responsibilities of providing services to municipalities, in which, in financial terms, are highly dependent on governmental transfers. Given the importance of the municipalities in the Public Administration as federative entities, this study aims this study aims to identify, from the classification groups, the change in the profile of own tax revenues of municipalities in the “Zona da Mata Mineira” based on the periods of 2005 and 2010. It is a descriptive and quantitative study in which it was used the methodologies of Cluster Analysis and the T-Test for paired samples. The results indicate a formation of four groups according to the fiscal effort (low, medium and high). On average, it was observed a positive development in own tax collection of the municipalities which was confirmed by T-Test. It concludes that despite the dependence on transfers of resources, the municipalities have made efforts to increase their collection and consequently their available revenues.Keywords: Public Finances. Tax Revenue. Public Administration.