Esforço Fiscal e Desempenho Socioeconômico dos Municípios Mineiros
Autor(a) principal: | |
---|---|
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 |
Resumo: | 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. |
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Massardi, Wellington de Oliveirahttp://lattes.cnpq.br/2840303781606589Ferreira, Marco Aurélio Marqueshttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4760230Y0Faroni, Walmerhttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4783185H6Abrantes, Luiz Antôniohttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4762361A7Almeida, Fernanda Maria dehttp://lattes.cnpq.br/4829259372237308Dias, Roberto Serpahttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4798512T42015-03-26T12:57:06Z2014-11-072015-03-26T12:57:06Z2014-02-21MASSARDI, Wellington de Oliveira. Fiscal Efforton and Socioeconomic Performance of Municipalities in Minas Gerais. 2014. 105 f. Dissertação (Mestrado em Administração Pública) - Universidade Federal de Viçosa, Viçosa, 2014.http://locus.ufv.br/handle/123456789/1997In 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.Em um regime federalista, a distribuição de competências tributárias e atribuições na prestação de serviços públicos entre os distintos níveis de governo é extremamente importante para construção de um sistema de federalismo fiscal eficiente. Nesse regime, existem mecanismos de transferências intergovernamentais incondicionais que têm sido utilizados para reduzir as disparidades socioeconômicas inter-regionais; por outro lado, o que se verifica é que essas transferências têm provocado desestimulo no esforço de arrecadação dos municípios. Nesse contexto, a presente pesquisa buscou demonstrar as relações entre o esforço de arrecadação dos municípios mineiros e o desenvolvimento socioeconômico. Para alcançar esse objetivo, primeiramente foi desenvolvido um modelo econométrico com dados em painel para estimar a receita tributária potencial dos municípios. Em seguida, construiu-se o índice de esforço fiscal, que é obtido pela divisão entre a receita efetivamente arrecadada e a receita potencial estimada no modelo. Além disso, também foi demonstrada a representatividade do Fundo de Participação dos Municípios (FPM) na estrutura de financiamento dos municípios, mensurado por meio da divisão entre a receita do FPM e a receita corrente municipal. Após identificar o índice de esforço fiscal e o nível de dependência do FPM, buscou-se estabelecer a relação dessas variáveis entre si e com o Índice Firjan de Desenvolvimento Municipal (IFDM) utilizado como proxy de desenvolvimento socioeconômico. Para estabelecer a relação entre essas variáveis, foi utilizado o coeficiente de correlação de Pearson. Os resultados demonstraram que 54,73% dos municípios que compõem a amostra analisada tiveram índice de esforço fiscal inferior a 1, ou seja, são municípios que não exploram toda a capacidade de arrecadação; consequentemente, poderiam aumentar consideravelmente a receita tributária disponível. Esses municípios são caracterizados pelo baixo nível de atividade industrial e pela pequena quantidade de habitantes em média, 10.709. Outra característica marcante desses municípios é a localização geográfica, pois há uma concentração desses municípios nas mesorregiões Norte de Minas, Vale do Rio Doce, Zona da Mata, e Sul/Sudoeste de Minas, as quais, juntas, abrigam aproximadamente 62,9% dos municípios com baixo índice de esforço fiscal. Quanto à dependência do FPM, verificou-se que a grande maioria dos municípios possui nível de dependência superior a 50%, ou seja, os recursos do FPM representam a principal fonte de financiamento municipal, com destaque para os municípios com população inferior a 20.000 habitantes. Ao correlacionar o nível de dependência do FPM com o índice de esforço fiscal e com o IFDM, verificou-se uma correlação negativa, ou seja, quanto maior a dependência do FPM, menor o esforço de arrecadação e o desenvolvimento socioeconômico. Em contrapartida, o índice de esforço fiscal apresentou uma correlação positiva com o IFDM. Os resultados demonstram que os mecanismos distributivos não atendem a função para a qual foram determinados, ou seja, reduzir as disparidades socioeconômicas. Além disso, inibem a arrecadação própria dos municípios, comprometendo o desenvolvimento socioeconômico desses entes federativos. Sendo assim, verifica-se a necessidade de criar metodologias de distribuição de recursos que sejam vinculadas a um indicador de eficiência na arrecadação, de maneira que os municípios tenham uma combinação de recursos ideal para prestação de bens e serviços públicos e, com isso, possam promover melhor qualidade de vida para a população local.application/pdfporUniversidade Federal de ViçosaMestrado em AdministraçãoUFVBRAdministração PúblicaTributaçãoImpostos - ArrecadaçãoAdministração tributáriaTaxationTaxes - LevyTax administrationCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICAEsforço Fiscal e Desempenho Socioeconômico dos Municípios MineirosFiscal Efforton and Socioeconomic Performance of Municipalities in Minas Geraisinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisinfo:eu-repo/semantics/openAccessreponame:LOCUS Repositório Institucional da UFVinstname:Universidade Federal de Viçosa (UFV)instacron:UFVORIGINALtexto completo.pdfapplication/pdf978431https://locus.ufv.br//bitstream/123456789/1997/1/texto%20completo.pdf5f3edf8e751c5e8d7217384e685e2114MD51TEXTtexto completo.pdf.txttexto completo.pdf.txtExtracted texttext/plain214687https://locus.ufv.br//bitstream/123456789/1997/2/texto%20completo.pdf.txt848fba3f744c6a7da82b8b7fc9b94ee9MD52THUMBNAILtexto completo.pdf.jpgtexto completo.pdf.jpgIM Thumbnailimage/jpeg3590https://locus.ufv.br//bitstream/123456789/1997/3/texto%20completo.pdf.jpg6b6e554979d4d7dfaa67a7cc35e61db1MD53123456789/19972016-04-07 23:18:48.043oai:locus.ufv.br:123456789/1997Repositório InstitucionalPUBhttps://www.locus.ufv.br/oai/requestfabiojreis@ufv.bropendoar:21452016-04-08T02:18:48LOCUS Repositório Institucional da UFV - Universidade Federal de Viçosa (UFV)false |
dc.title.por.fl_str_mv |
Esforço Fiscal e Desempenho Socioeconômico dos Municípios Mineiros |
dc.title.alternative.eng.fl_str_mv |
Fiscal Efforton and Socioeconomic Performance of Municipalities in Minas Gerais |
title |
Esforço Fiscal e Desempenho Socioeconômico dos Municípios Mineiros |
spellingShingle |
Esforço Fiscal e Desempenho Socioeconômico dos Municípios Mineiros Massardi, Wellington de Oliveira Tributação Impostos - Arrecadação Administração tributária Taxation Taxes - Levy Tax administration CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICA |
title_short |
Esforço Fiscal e Desempenho Socioeconômico dos Municípios Mineiros |
title_full |
Esforço Fiscal e Desempenho Socioeconômico dos Municípios Mineiros |
title_fullStr |
Esforço Fiscal e Desempenho Socioeconômico dos Municípios Mineiros |
title_full_unstemmed |
Esforço Fiscal e Desempenho Socioeconômico dos Municípios Mineiros |
title_sort |
Esforço Fiscal e Desempenho Socioeconômico dos Municípios Mineiros |
author |
Massardi, Wellington de Oliveira |
author_facet |
Massardi, Wellington de Oliveira |
author_role |
author |
dc.contributor.authorLattes.por.fl_str_mv |
http://lattes.cnpq.br/2840303781606589 |
dc.contributor.author.fl_str_mv |
Massardi, Wellington de Oliveira |
dc.contributor.advisor-co1.fl_str_mv |
Ferreira, Marco Aurélio Marques |
dc.contributor.advisor-co1Lattes.fl_str_mv |
http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4760230Y0 |
dc.contributor.advisor-co2.fl_str_mv |
Faroni, Walmer |
dc.contributor.advisor-co2Lattes.fl_str_mv |
http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4783185H6 |
dc.contributor.advisor1.fl_str_mv |
Abrantes, Luiz Antônio |
dc.contributor.advisor1Lattes.fl_str_mv |
http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4762361A7 |
dc.contributor.referee1.fl_str_mv |
Almeida, Fernanda Maria de |
dc.contributor.referee1Lattes.fl_str_mv |
http://lattes.cnpq.br/4829259372237308 |
dc.contributor.referee2.fl_str_mv |
Dias, Roberto Serpa |
dc.contributor.referee2Lattes.fl_str_mv |
http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4798512T4 |
contributor_str_mv |
Ferreira, Marco Aurélio Marques Faroni, Walmer Abrantes, Luiz Antônio Almeida, Fernanda Maria de Dias, Roberto Serpa |
dc.subject.por.fl_str_mv |
Tributação Impostos - Arrecadação Administração tributária |
topic |
Tributação Impostos - Arrecadação Administração tributária Taxation Taxes - Levy Tax administration CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICA |
dc.subject.eng.fl_str_mv |
Taxation Taxes - Levy Tax administration |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICA |
description |
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. |
publishDate |
2014 |
dc.date.available.fl_str_mv |
2014-11-07 2015-03-26T12:57:06Z |
dc.date.issued.fl_str_mv |
2014-02-21 |
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2015-03-26T12:57:06Z |
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info:eu-repo/semantics/masterThesis |
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MASSARDI, Wellington de Oliveira. Fiscal Efforton and Socioeconomic Performance of Municipalities in Minas Gerais. 2014. 105 f. Dissertação (Mestrado em Administração Pública) - Universidade Federal de Viçosa, Viçosa, 2014. |
dc.identifier.uri.fl_str_mv |
http://locus.ufv.br/handle/123456789/1997 |
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MASSARDI, Wellington de Oliveira. Fiscal Efforton and Socioeconomic Performance of Municipalities in Minas Gerais. 2014. 105 f. Dissertação (Mestrado em Administração Pública) - Universidade Federal de Viçosa, Viçosa, 2014. |
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http://locus.ufv.br/handle/123456789/1997 |
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