A descentralização político-administrativa no Brasil: um estudo sobre a disputa entre os municípios de Caiuá e Marabá Paulista pela Decasa Açúcar e Álcool a partir das escalas geográficas de análise

• Autor(a) principal: Fonseca, Roberta Oliveira da [UNESP]
• Data de Publicação: 2015
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Institucional da UNESP
• Texto Completo: http://hdl.handle.net/11449/124157; http://www.athena.biblioteca.unesp.br/exlibris/bd/capelo/2015-05-22/000829722.pdf
• topic: Geografia; Coordenadas geograficas - Caiuá (SP); Coordenadas geograficas - Marabá Paulista (SP); Descentralização administrativa - Caiuá (SP); Descentralização administrativa - Marabá Paulista (SP); Álcool - Combustível - Indústria - Marabá Paulista (SP); Álcool - Combustível - Indústria - Caiuá (SP); Açucar - Usinas - Caiuá (SP); Geography

This work has as main objetive to analyze fiscal/tax collection of municipalities after the political-administrative decentralization in Brazil and its new role in this scenario, bringing up the competition for Decasa Sugar and Alcohol between the municipalities of Caiuá and Maraba Paulista in the context of expansion sugarcane cultivation in the Presidente Prudente Geographic Micro Region. The analysis has considered the geographic scales, in order to highlight the power relations on local/regional territory, determined by the Agroenergy Policy Guidelines in Brazil (2006-2011). The two municipalities have from the point of view economic dynamics, irrelevence, proven through the São Paulo Index of Social Responsibility (IPRS), maximizing the importance of the constitutional transfers, such as Participation Fund of Municipalities (FPM). Given this situation, we analyze the four taxes raised by the experts as the most impactful for municipal tax collection before the presence of sugarcane activity: the Territorial Urban Property Tax (IPTU), the Tax on Services of any Nature (ISSQN), the Tax Vehicles owned Motor (IPVA) and the Operations tax on the Circulation of Goods and on Transport Services Rendered Interstate and Intermunicipal (ICMS). It was verified, that only the ISSQN can be seen as an indicator increase in fiscal/tax collection before the presence sugarcane activity...