ASSESSMENT OF IMPACTS OF CRITERIA FOR DISTRIBUTION OF ROBIN HOOD ICMS LAW IN HUMAN DEVELOPMENT INDEX HALL IN MINAS GERAIS

Detalhes bibliográficos
Autor(a) principal: Paiva, André Luiz de
Data de Publicação: 2014
Outros Autores: Melo, Juliana Otoni Franco, Gonçalves, Rosiane Maria Lima, Júnior, Antônio Carlos Brunozi
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Ambiente Contábil
Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/4129
Resumo: It is known that, twenty-five per cent of the GST amounts collected are transferred to municipalities and each state has its own specific legislation. In Minas Gerais, the distribution of resources is accomplished through the economic activity of each county and also through the Robin Hood Act, which seeks to link the transfer of funds social actions. Thus, the present study aimed to evaluate the impact that the criteria for distribution of the GST Act Robin Hood led the Municipal Human Development Index in Minas Gerais. Therefore, we analyzed the period from 2002 to 2008, grouping the 12 counties in meso mining. The processing of data was done through the analysis of panel data. In this case, the results showed that only the variables "Environment", "Food Production" and "Gross Domestic Product (GDP)" correlate with values of social indicators compared. The significance of the variable GDP on social indicators, compared to non-significance of most of the criteria for transfer required by Law Robin Hood, makes clear the weight of the economic agents among municipalities, making them more relevant to the improvement of social needs. Keywords: Robin Hood Act. Panel Data. ICMS. Minas Gerais.
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spelling ASSESSMENT OF IMPACTS OF CRITERIA FOR DISTRIBUTION OF ROBIN HOOD ICMS LAW IN HUMAN DEVELOPMENT INDEX HALL IN MINAS GERAISEVALUACIÓN DEL IMPACTO DE LOS CRITERIOS DE DISTRIBUCIÓN DE ROBIN HOOD ICMS LEY EN ÍNDICE DE DESARROLLO HUMANO AYUNTAMIENTO EN MINAS GERAISAVALIAÇÃO DOS IMPACTOS DOS CRITÉRIOS DE DISTRIBUIÇÃO DO ICMS DA LEI ROBIN HOOD NO ÍNDICE DE DESENVOLVIMENTO HUMANO MUNICIPAL EM MINAS GERAISIt is known that, twenty-five per cent of the GST amounts collected are transferred to municipalities and each state has its own specific legislation. In Minas Gerais, the distribution of resources is accomplished through the economic activity of each county and also through the Robin Hood Act, which seeks to link the transfer of funds social actions. Thus, the present study aimed to evaluate the impact that the criteria for distribution of the GST Act Robin Hood led the Municipal Human Development Index in Minas Gerais. Therefore, we analyzed the period from 2002 to 2008, grouping the 12 counties in meso mining. The processing of data was done through the analysis of panel data. In this case, the results showed that only the variables "Environment", "Food Production" and "Gross Domestic Product (GDP)" correlate with values of social indicators compared. The significance of the variable GDP on social indicators, compared to non-significance of most of the criteria for transfer required by Law Robin Hood, makes clear the weight of the economic agents among municipalities, making them more relevant to the improvement of social needs. Keywords: Robin Hood Act. Panel Data. ICMS. Minas Gerais.Es sabido que, el veinticinco por ciento de las cantidades GST recogidos se transfieren a los municipios y cada estado tiene su propia legislación específica. En Minas Gerais, la distribución de los recursos se realiza a través de la actividad económica de cada condado y también a través de la campana Ley Robin, que busca vincular la transferencia de fondos de acción social. Por lo tanto, el presente estudio tuvo como objetivo evaluar el impacto que los criterios para la distribución de la GST Ley Robin Hood llevaron el Índice de Desarrollo Humano Municipal en Minas Gerais. Por lo tanto, se analizó el período comprendido entre 2002 a 2008, la agrupación de los 12 condados de la minería meso. El tratamiento de los datos se realizó mediante el análisis de datos de panel. En este caso, los resultados mostraron que sólo las variables "Medio Ambiente", "Producción de Alimentos" y "Producto Interno Bruto (PIB)" se correlaciona con los valores de los indicadores sociales en comparación. La importancia del PIB variable sobre los indicadores sociales, en comparación con la no importancia de la mayor parte de los criterios para la transferencia requerido por ley Robin Hood, pone de manifiesto el peso de los agentes económicos entre los municipios, lo que los más relevantes para la mejora de las necesidades sociales. Palabras clave: Ley de Robin Hood. Datos de panel. ICMS. Minas Gerais.Sabe-se que, vinte e cinco por cento dos valores arrecadados do ICMS são repassados aos municípios e cada estado possui sua legislação específica. Em Minas Gerais, essa distribuição de recursos é realizada por meio da atividade econômica de cada município e também através da Lei Robin Hood, que busca atrelar os repasses de recursos as ações sociais. Diante disso, o presente estudo, buscou avaliar os impactos que os critérios de distribuição do ICMS da Lei Robin Hood provocaram no Índice de Desenvolvimento Humano Municipal em Minas Gerais. Para tanto, analisou-se o período de 2002 a 2008, agrupando-se os municípios nas 12 mesorregiões mineiras. O processamento dos dados se deu através da análise de dados em painel. Neste caso, os resultados obtidos mostraram que apenas as variáveis “Meio Ambiente”, “Produção de Alimentos” e “Produto Interno Bruto (PIB)” apresentaram relação com os valores dos indicadores sociais comparados. A significância da variável PIB com os indicadores sociais, frente a não significância da maioria dos critérios de repasse exigidos pela Lei Robin Hood, deixa claro o peso dos agentes econômicos entre os municípios, tornando-os mais relevantes à melhoria das necessidades sociais.Palavras Chave: Lei Robin Hood. Dados em Painel. ICMS. Minas Gerais.Portal de Periódicos Eletrônicos da UFRN2014-01-06info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/mswordhttps://periodicos.ufrn.br/ambiente/article/view/4129REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 6 No. 1 (2014): Jan./Jun.; 35-63REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 6 Núm. 1 (2014): Jan./Jun.; 35-63REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 6 n. 1 (2014): Jan./Jun.; 35-632176-9036reponame:Revista Ambiente Contábilinstname:Universidade Federal do Rio Grande do Norte (UFRN)instacron:UFRNporhttps://periodicos.ufrn.br/ambiente/article/view/4129/3990https://periodicos.ufrn.br/ambiente/article/view/4129/10182Copyright (c) 2016 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036info:eu-repo/semantics/openAccessPaiva, André Luiz deMelo, Juliana Otoni FrancoGonçalves, Rosiane Maria LimaJúnior, Antônio Carlos Brunozi2019-10-09T22:35:15Zoai:periodicos.ufrn.br:article/4129Revistahttps://periodicos.ufrn.br/ambientePUBhttps://periodicos.ufrn.br/ambiente/oai||prof.mauriciocsilva@gmail.com2176-90362176-9036opendoar:2019-10-09T22:35:15Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)false
dc.title.none.fl_str_mv ASSESSMENT OF IMPACTS OF CRITERIA FOR DISTRIBUTION OF ROBIN HOOD ICMS LAW IN HUMAN DEVELOPMENT INDEX HALL IN MINAS GERAIS
EVALUACIÓN DEL IMPACTO DE LOS CRITERIOS DE DISTRIBUCIÓN DE ROBIN HOOD ICMS LEY EN ÍNDICE DE DESARROLLO HUMANO AYUNTAMIENTO EN MINAS GERAIS
AVALIAÇÃO DOS IMPACTOS DOS CRITÉRIOS DE DISTRIBUIÇÃO DO ICMS DA LEI ROBIN HOOD NO ÍNDICE DE DESENVOLVIMENTO HUMANO MUNICIPAL EM MINAS GERAIS
title ASSESSMENT OF IMPACTS OF CRITERIA FOR DISTRIBUTION OF ROBIN HOOD ICMS LAW IN HUMAN DEVELOPMENT INDEX HALL IN MINAS GERAIS
spellingShingle ASSESSMENT OF IMPACTS OF CRITERIA FOR DISTRIBUTION OF ROBIN HOOD ICMS LAW IN HUMAN DEVELOPMENT INDEX HALL IN MINAS GERAIS
Paiva, André Luiz de
title_short ASSESSMENT OF IMPACTS OF CRITERIA FOR DISTRIBUTION OF ROBIN HOOD ICMS LAW IN HUMAN DEVELOPMENT INDEX HALL IN MINAS GERAIS
title_full ASSESSMENT OF IMPACTS OF CRITERIA FOR DISTRIBUTION OF ROBIN HOOD ICMS LAW IN HUMAN DEVELOPMENT INDEX HALL IN MINAS GERAIS
title_fullStr ASSESSMENT OF IMPACTS OF CRITERIA FOR DISTRIBUTION OF ROBIN HOOD ICMS LAW IN HUMAN DEVELOPMENT INDEX HALL IN MINAS GERAIS
title_full_unstemmed ASSESSMENT OF IMPACTS OF CRITERIA FOR DISTRIBUTION OF ROBIN HOOD ICMS LAW IN HUMAN DEVELOPMENT INDEX HALL IN MINAS GERAIS
title_sort ASSESSMENT OF IMPACTS OF CRITERIA FOR DISTRIBUTION OF ROBIN HOOD ICMS LAW IN HUMAN DEVELOPMENT INDEX HALL IN MINAS GERAIS
author Paiva, André Luiz de
author_facet Paiva, André Luiz de
Melo, Juliana Otoni Franco
Gonçalves, Rosiane Maria Lima
Júnior, Antônio Carlos Brunozi
author_role author
author2 Melo, Juliana Otoni Franco
Gonçalves, Rosiane Maria Lima
Júnior, Antônio Carlos Brunozi
author2_role author
author
author
dc.contributor.author.fl_str_mv Paiva, André Luiz de
Melo, Juliana Otoni Franco
Gonçalves, Rosiane Maria Lima
Júnior, Antônio Carlos Brunozi
description It is known that, twenty-five per cent of the GST amounts collected are transferred to municipalities and each state has its own specific legislation. In Minas Gerais, the distribution of resources is accomplished through the economic activity of each county and also through the Robin Hood Act, which seeks to link the transfer of funds social actions. Thus, the present study aimed to evaluate the impact that the criteria for distribution of the GST Act Robin Hood led the Municipal Human Development Index in Minas Gerais. Therefore, we analyzed the period from 2002 to 2008, grouping the 12 counties in meso mining. The processing of data was done through the analysis of panel data. In this case, the results showed that only the variables "Environment", "Food Production" and "Gross Domestic Product (GDP)" correlate with values of social indicators compared. The significance of the variable GDP on social indicators, compared to non-significance of most of the criteria for transfer required by Law Robin Hood, makes clear the weight of the economic agents among municipalities, making them more relevant to the improvement of social needs. Keywords: Robin Hood Act. Panel Data. ICMS. Minas Gerais.
publishDate 2014
dc.date.none.fl_str_mv 2014-01-06
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://periodicos.ufrn.br/ambiente/article/view/4129
url https://periodicos.ufrn.br/ambiente/article/view/4129
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://periodicos.ufrn.br/ambiente/article/view/4129/3990
https://periodicos.ufrn.br/ambiente/article/view/4129/10182
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/msword
dc.publisher.none.fl_str_mv Portal de Periódicos Eletrônicos da UFRN
publisher.none.fl_str_mv Portal de Periódicos Eletrônicos da UFRN
dc.source.none.fl_str_mv REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 6 No. 1 (2014): Jan./Jun.; 35-63
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 6 Núm. 1 (2014): Jan./Jun.; 35-63
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 6 n. 1 (2014): Jan./Jun.; 35-63
2176-9036
reponame:Revista Ambiente Contábil
instname:Universidade Federal do Rio Grande do Norte (UFRN)
instacron:UFRN
instname_str Universidade Federal do Rio Grande do Norte (UFRN)
instacron_str UFRN
institution UFRN
reponame_str Revista Ambiente Contábil
collection Revista Ambiente Contábil
repository.name.fl_str_mv Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)
repository.mail.fl_str_mv ||prof.mauriciocsilva@gmail.com
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