Responsabilidade fiscal e transferencias de recursos aos municípios cearenses: Uma análise do período 2003-2007 / Fiscal responsibility and transfers of resources to municipalities in Ceara: An analysis of the period 2003-2007

AUTOR(ES)
DATA DE PUBLICAÇÃO

2009

RESUMO

Considering the importance of an equitable distribution of public resources for economic development of Ceara, this study sought to identify the determinants of resource transfers to municipalities and the role of disciplining devices expense in this process. For this purpose, econometric models were estimated with panel data, considering the period 2003-2007 in different specifications and whose dependent variables were the amount of transfers of resources per capita and its growth rate. From the results it is possible to infer a behavior to stimulate negliência the LRF, as increasing amounts of personal spending in a fiscal year, mean larger amounts of resources in subsequent periods. The effect of the electoral calendar, in turn, impacts negatively the transfer of resources to the districts and this may be occurring according to the electoral law and the greater control by the organs of justice. And finally, regarding the collection, we can say that the greater wealth and responsabiliade (effort) municipal tax rate the greater the resources received by them.

ASSUNTO(S)

transferências de recursos esforço fiscal transfer of resources fiscal responsibility law lei de responsabilidade fiscal tax effort ciencias sociais aplicadas

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