DISTRIBUTIVE MECHANISMS OF THE TAX STRUCTURE: INFLUENCE IN THE BUDGETARY IMPLEMENTATION OF CATARINIAN MUNICIPALITIES

Detalhes bibliográficos
Autor(a) principal: Söthe, Ari
Data de Publicação: 2018
Outros Autores: Kegel, Patricia Luí­za, Visentini, Monize Sâmara
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista brasileira de gestão e desenvolvimento regional
Texto Completo: https://www.rbgdr.net/revista/index.php/rbgdr/article/view/3583
Resumo: The objective of the research is to analyze the influence of the distributive mechanisms of the Brazilian tax structure in the budget execution of health, education, employment and income of the municipalities of Santa Catarina. The methodology is described as descriptive, with the collection of documentary data, with a quantitative and cross-sectional approach. The research was carried out with a sample of 170 municipalities that integrate the population of the 295 municipalities of Santa Catarina. The results of the research demonstrate a significant influence of great effect and with high capacity of explanation of the budgetary execution in the health, education, employment and income from the tax distribution received by the municipalities of Santa Catarina. In this way, it is confirmed that the current distributive mechanisms increase the spending capacity of the municipalities. Otherwise, there is a need for a change in mechanisms, since there are large differences between contributions, distributions and budget execution of the municipalities investigated.
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spelling DISTRIBUTIVE MECHANISMS OF THE TAX STRUCTURE: INFLUENCE IN THE BUDGETARY IMPLEMENTATION OF CATARINIAN MUNICIPALITIESMECANISMOS DISTRIBUTIVOS DA ESTRUTURA TRIBUTÁRIA: INFLUÊNCIA NA EXECUÇÃO ORÇAMENTÁRIA DOS MUNICÍPIOS CATARINENSESMecanismos distributivos. Execução orçamentária. Gestão pública.Distributive mechanisms. Budget execution. Public administration.The objective of the research is to analyze the influence of the distributive mechanisms of the Brazilian tax structure in the budget execution of health, education, employment and income of the municipalities of Santa Catarina. The methodology is described as descriptive, with the collection of documentary data, with a quantitative and cross-sectional approach. The research was carried out with a sample of 170 municipalities that integrate the population of the 295 municipalities of Santa Catarina. The results of the research demonstrate a significant influence of great effect and with high capacity of explanation of the budgetary execution in the health, education, employment and income from the tax distribution received by the municipalities of Santa Catarina. In this way, it is confirmed that the current distributive mechanisms increase the spending capacity of the municipalities. Otherwise, there is a need for a change in mechanisms, since there are large differences between contributions, distributions and budget execution of the municipalities investigated.O objetivo da pesquisa é analisar a influência dos mecanismos distributivos da estrutura tributária brasileira na execução orçamentária da saúde, educação, emprego e renda dos municí­pios catarinenses. A metodologia se delineia como descritiva, com coleta de dados documentais, de abordagem quantitativa e de corte transversal. A pesquisa foi realizada com uma amostra de 170 municí­pios que integram a população dos 295 municí­pios catarinenses. Os resultados da investigação demonstram uma influência significativa de efeito grande e com alta capacidade de explicação da execução orçamentária na saúde, educação, emprego e renda a partir da distribuição tributária recebida pelos municí­pios catarinenses. Desse modo, confirma-se que os atuais mecanismos distributivos ampliam a capacidade de gasto dos municí­pios. De outro modo, denota-se a necessidade de mudança nos mecanismos, pois, existem grandes diferenças entre contribuições, distribuições e execução orçamentária dos municí­pios investigados.Universidade de Taubaté2018-03-21info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://www.rbgdr.net/revista/index.php/rbgdr/article/view/358310.54399/rbgdr.v14i2.3583Revista Brasileira de Gestão e Desenvolvimento Regional; Vol. 14 No. 2 (2018): ed. especialRBGDR; Vol. 14 Núm. 2 (2018): ed. especialRevista Brasileira de Gestão e Desenvolvimento Regional; v. 14 n. 2 (2018): ed. especial1809-239X10.54399/rbgdr.v14i2reponame:Revista brasileira de gestão e desenvolvimento regionalinstname:Universidade de Taubaté (UNITAU)instacron:UNITAUporhttps://www.rbgdr.net/revista/index.php/rbgdr/article/view/3583/657Copyright (c) 2018 Revista Brasileira de Gestão e Desenvolvimento Regionalinfo:eu-repo/semantics/openAccessSöthe, AriKegel, Patricia Luí­zaVisentini, Monize Sâmara2018-03-21T17:36:18Zoai:ojs2.rbgdr.net:article/3583Revistahttps://www.rbgdr.net/revista/index.php/rbgdrPUBhttps://www.rbgdr.net/revista/index.php/rbgdr/oai||monicafcarniello@gmail.com1809-239X1809-239Xopendoar:2018-03-21T17:36:18Revista brasileira de gestão e desenvolvimento regional - Universidade de Taubaté (UNITAU)false
dc.title.none.fl_str_mv DISTRIBUTIVE MECHANISMS OF THE TAX STRUCTURE: INFLUENCE IN THE BUDGETARY IMPLEMENTATION OF CATARINIAN MUNICIPALITIES
MECANISMOS DISTRIBUTIVOS DA ESTRUTURA TRIBUTÁRIA: INFLUÊNCIA NA EXECUÇÃO ORÇAMENTÁRIA DOS MUNICÍPIOS CATARINENSES
title DISTRIBUTIVE MECHANISMS OF THE TAX STRUCTURE: INFLUENCE IN THE BUDGETARY IMPLEMENTATION OF CATARINIAN MUNICIPALITIES
spellingShingle DISTRIBUTIVE MECHANISMS OF THE TAX STRUCTURE: INFLUENCE IN THE BUDGETARY IMPLEMENTATION OF CATARINIAN MUNICIPALITIES
Söthe, Ari
Mecanismos distributivos. Execução orçamentária. Gestão pública.
Distributive mechanisms. Budget execution. Public administration.
title_short DISTRIBUTIVE MECHANISMS OF THE TAX STRUCTURE: INFLUENCE IN THE BUDGETARY IMPLEMENTATION OF CATARINIAN MUNICIPALITIES
title_full DISTRIBUTIVE MECHANISMS OF THE TAX STRUCTURE: INFLUENCE IN THE BUDGETARY IMPLEMENTATION OF CATARINIAN MUNICIPALITIES
title_fullStr DISTRIBUTIVE MECHANISMS OF THE TAX STRUCTURE: INFLUENCE IN THE BUDGETARY IMPLEMENTATION OF CATARINIAN MUNICIPALITIES
title_full_unstemmed DISTRIBUTIVE MECHANISMS OF THE TAX STRUCTURE: INFLUENCE IN THE BUDGETARY IMPLEMENTATION OF CATARINIAN MUNICIPALITIES
title_sort DISTRIBUTIVE MECHANISMS OF THE TAX STRUCTURE: INFLUENCE IN THE BUDGETARY IMPLEMENTATION OF CATARINIAN MUNICIPALITIES
author Söthe, Ari
author_facet Söthe, Ari
Kegel, Patricia Luí­za
Visentini, Monize Sâmara
author_role author
author2 Kegel, Patricia Luí­za
Visentini, Monize Sâmara
author2_role author
author
dc.contributor.author.fl_str_mv Söthe, Ari
Kegel, Patricia Luí­za
Visentini, Monize Sâmara
dc.subject.por.fl_str_mv Mecanismos distributivos. Execução orçamentária. Gestão pública.
Distributive mechanisms. Budget execution. Public administration.
topic Mecanismos distributivos. Execução orçamentária. Gestão pública.
Distributive mechanisms. Budget execution. Public administration.
description The objective of the research is to analyze the influence of the distributive mechanisms of the Brazilian tax structure in the budget execution of health, education, employment and income of the municipalities of Santa Catarina. The methodology is described as descriptive, with the collection of documentary data, with a quantitative and cross-sectional approach. The research was carried out with a sample of 170 municipalities that integrate the population of the 295 municipalities of Santa Catarina. The results of the research demonstrate a significant influence of great effect and with high capacity of explanation of the budgetary execution in the health, education, employment and income from the tax distribution received by the municipalities of Santa Catarina. In this way, it is confirmed that the current distributive mechanisms increase the spending capacity of the municipalities. Otherwise, there is a need for a change in mechanisms, since there are large differences between contributions, distributions and budget execution of the municipalities investigated.
publishDate 2018
dc.date.none.fl_str_mv 2018-03-21
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://www.rbgdr.net/revista/index.php/rbgdr/article/view/3583
10.54399/rbgdr.v14i2.3583
url https://www.rbgdr.net/revista/index.php/rbgdr/article/view/3583
identifier_str_mv 10.54399/rbgdr.v14i2.3583
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://www.rbgdr.net/revista/index.php/rbgdr/article/view/3583/657
dc.rights.driver.fl_str_mv Copyright (c) 2018 Revista Brasileira de Gestão e Desenvolvimento Regional
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2018 Revista Brasileira de Gestão e Desenvolvimento Regional
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade de Taubaté
publisher.none.fl_str_mv Universidade de Taubaté
dc.source.none.fl_str_mv Revista Brasileira de Gestão e Desenvolvimento Regional; Vol. 14 No. 2 (2018): ed. especial
RBGDR; Vol. 14 Núm. 2 (2018): ed. especial
Revista Brasileira de Gestão e Desenvolvimento Regional; v. 14 n. 2 (2018): ed. especial
1809-239X
10.54399/rbgdr.v14i2
reponame:Revista brasileira de gestão e desenvolvimento regional
instname:Universidade de Taubaté (UNITAU)
instacron:UNITAU
instname_str Universidade de Taubaté (UNITAU)
instacron_str UNITAU
institution UNITAU
reponame_str Revista brasileira de gestão e desenvolvimento regional
collection Revista brasileira de gestão e desenvolvimento regional
repository.name.fl_str_mv Revista brasileira de gestão e desenvolvimento regional - Universidade de Taubaté (UNITAU)
repository.mail.fl_str_mv ||monicafcarniello@gmail.com
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