Esforço fiscal e alocação de recursos nos municípios da Zona da Mata de Minas Gerais / Fiscal effort and resource allocation in Zona da Mata counties - MG

AUTOR(ES)

Charles Okama de Souza

DATA DE PUBLICAÇÃO

2007

RESUMO

This study was carried out to idenfify fiscal effort and the resource allocation in the repasses of the Fund of Municipal Participation (FPM) and Quota Part of Value Added Tax on the Circulation of Goods and some Services (CPICMS) assigned to the counties in Zona da Mata-MG. To reach this objective, the analysis procedure consisted of four stages. In the first stage, the composition structure of the county revenues were analyzed in percentiles (composition of both transfers and local revenues, relative to the total county resources) and per capita terms (nominal values of each variable divided by the population corresponding to each county). In the second stage, the counties dependence level relative to intergovernmental transfers were estimated, by using regression with data panel. In the third stage, the countys fiscal effort were measured through tax efficiency indicators estimated from the approach DEA (Data Envelopment Analysis). In the last stage, the composition and destination of the per capita expenses in the counties, by using both tabular and graphic analyses. It was found that the counties have either strong financial dependence, relative to the intergovernmental transfers, mainly FPM, besides low tax revenue. Concerning to CPICMS, no evident tendency in the distribution of this transfer exists among the counties. The tax efficiency indexes pointed out the counties can improve the local tax revenue. It was also observed that those counties provided with higher transfer resources in their budgets showed the lowest scores for fiscal effort. In relation to the counties per capita expenses, it was found that the social expenses are responsible for the highest compromisings of those counties resources, mainly those with a population lower than 5,000 inhabitants. The aspects surveyed in this study should be considered, when the debate is comprises the resource redistribution mechanisms in order to minimize the socioeconomic differences among the counties.

ASSUNTO(S)

transferências intergovernamentais tax collection intergovernmental transfers administracao publica arrecadação tributária despesas municipais government spending

Documentos Relacionados

• Esforço fiscal e transferências de recursos aos municípios cearenses
• Eficiência na alocação de recursos públicos e qualidade de vida nos municípios mineiros
• A influência da lei de responsabilidade fiscal na gestão das contas públicas dos municípios da Zona da Mata mineira
• Negócios e participação política: fazendeiros da Zona da Mata de Minas Gerais (1821-1841)
• ENSAIO CLÍNICO RANDOMIZADO DA NITAZOXANIDA NO TRATAMENTO DE POLIPARASITOSES INTESTINAIS EM MUNICÍPIOS DA ZONA DA MATA, MINAS GERAIS