Esforço Fiscal e Desempenho Socioeconômico dos Municípios Mineiros

• Autor(a) principal: Massardi, Wellington de Oliveira
• Data de Publicação: 2014
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: LOCUS Repositório Institucional da UFV
• Texto Completo: http://locus.ufv.br/handle/123456789/1997
• topic: Tributação; Impostos - Arrecadação; Administração tributária; Taxation; Taxes - Levy; Tax administration; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICA

In a federalist system, the distribution of tax powers and duties in providing public services among different levels of government is extremely important to build an efficient system of fiscal federalism. In this scheme, there are unconditional intergovernmental transfer mechanisms that have been used to reduce inter-regional socioeconomic disparities; on the other hand, these transfers have caused disincentive in revenue effort of the municipalities. The present study sought to demonstrate the relationship between the revenue effort of municipalities in Minas Gerais and their socioeconomic development. To achieve this goal, an econometric model was developed to estimate the potential tax revenue of the municipalities. Then, the tax effort index which is obtained by dividing the revenue actually collected and estimated the potential revenue model was built. After measuring the representativeness of the Municipalities Participation Fund (FPM) and identifying the tax effort index and the level of dependence of the FPM, we sought to establish the relationship of these variables with each other and with the Municipal Development Index FIRJAN (IFDM), used as a proxy for socioeconomic development. The Pearson correlation coefficient was used to establish the relationship between these variables, and the results showed that the tax effort index of 54.73% of the municipalities in the sample was inferior to 1, i.e., those municipalities do not exploit the full capacity of storage; consequently, they could significantly increase the available tax revenue. These counties are characterized by low levels of industrial activity and small amount of people an average of 10,709. Another striking feature of these municipalities is their geographic location. The study showed that there is a concentration of these municipalities in regions which hold together about 62.9 % of municipalities with low tax effort index. As for the dependence of the FPM, it was found that the vast majority of municipalities have higher level of dependency (50%), which means that MPF resources represent the main source of municipal funding, especially for municipalities with less than 20,000 inhabitants. The correlation between the level of dependency of the FPM with the tax effort index and the IFDM is negative, i.e., the higher correlation dependence of the FPM, the lower the revenue effort and socioeconomic development. In contrast, the tax effort index showed a positive correlation with the IFDM. The results demonstrate that the distributional mechanisms do not meet the function for which they were determined: reducing socioeconomic disparities. Moreover, they inhibit the collection of municipalities, which affect the socio-economic development of these federal entities. Thus, there is a need to create methodologies for distribution of resources that are linked to an indicator of efficiency in the collection, so that municipalities have a combination of ideal resources for provision of public goods and services in order to promote better quality of life for local people.