Estrutura Arrecadatória e Desenvolvimento Socioeconômico dos Municípios Mineiros

The adoption of fiscal federalism in Brazil, has given states and municipalities partial tax capacity, once there is the alternative of generating their own revenues in addition to the participation in the Union tax revenues. However, it is noted that most municipalities are highly dependent on inte...

Descripción completa

Guardado en:

Detalles Bibliográficos
Autores principales:	Rodrigo Silva Diniz Leroy, Luiz Antônio Abrantes, Fernanda Maria de Almeida, Marco Aurélio Marques Ferreira, Michelle Aparecida Vieira
Formato:	article
Lenguaje:	PT
Publicado:	Universidade Regional do Noroeste do Estado do Rio Grande do Sul 2017
Materias:	tax collection structure tax collection potential municipal development Economic growth, development, planning HD72-88
Acceso en línea:	http://dx.doi.org/10.21527/2237-6453.2017.41.164-201 https://doaj.org/article/635c69dff4e041cdb811e0cc7448f572
Etiquetas:	Agregar Etiqueta Sin Etiquetas, Sea el primero en etiquetar este registro!

id	oai:doaj.org-article:635c69dff4e041cdb811e0cc7448f572
record_format	dspace
spelling	oai:doaj.org-article:635c69dff4e041cdb811e0cc7448f5722021-11-11T15:16:08ZEstrutura Arrecadatória e Desenvolvimento Socioeconômico dos Municípios Mineiros1678-48552237-6453http://dx.doi.org/10.21527/2237-6453.2017.41.164-201https://doaj.org/article/635c69dff4e041cdb811e0cc7448f5722017-01-01T00:00:00Zhttp://www.redalyc.org/articulo.oa?id=75252699007https://doaj.org/toc/1678-4855https://doaj.org/toc/2237-6453The adoption of fiscal federalism in Brazil, has given states and municipalities partial tax capacity, once there is the alternative of generating their own revenues in addition to the participation in the Union tax revenues. However, it is noted that most municipalities are highly dependent on intergovernmental transfers due to their low tax effort, which implies insufficient income to fulfill their basic functions and onus, influencing municipal development. Thus, this study aimed to identify the relationship between the level of intergovernmental transfers and the composition of their own tax revenue to the socioeconomic development of municipalities from Minas Gerais. To reach the proposed objectives, were used Exploratory Data Analysis techniques, Anova test and the chi-square test. It was found that the higher revenue collecting potential municipalities have a better average performance with regards to variables related to population size, municipal development, income, municipal revenues per capita and value-added tax (VAT) by sector, except for the VAT per capita of the primary activities. It was also shown that the groups are different in average levels of own tax revenues, except when related with the revenue with ISS, which is not associated with the classification of municipalities on revenue collection potential strata. Moreover, it was found that municipalities with higher income per capita themselves have higher average levels of municipal development. Accordingly, it is concluded that the levels, as much as the composition of the own municipalities’ revenues, influence the development of the municipalities from Minas Gerais.Rodrigo Silva Diniz LeroyLuiz Antônio AbrantesFernanda Maria de AlmeidaMarco Aurélio Marques FerreiraMichelle Aparecida VieiraUniversidade Regional do Noroeste do Estado do Rio Grande do Sularticletax collection structuretax collection potentialmunicipal developmentEconomic growth, development, planningHD72-88PTDesenvolvimento em Questão, Vol 15, Iss 41 (2017)
institution	DOAJ
collection	DOAJ
language	PT
topic	tax collection structure tax collection potential municipal development Economic growth, development, planning HD72-88
spellingShingle	tax collection structure tax collection potential municipal development Economic growth, development, planning HD72-88 Rodrigo Silva Diniz Leroy Luiz Antônio Abrantes Fernanda Maria de Almeida Marco Aurélio Marques Ferreira Michelle Aparecida Vieira Estrutura Arrecadatória e Desenvolvimento Socioeconômico dos Municípios Mineiros
description	The adoption of fiscal federalism in Brazil, has given states and municipalities partial tax capacity, once there is the alternative of generating their own revenues in addition to the participation in the Union tax revenues. However, it is noted that most municipalities are highly dependent on intergovernmental transfers due to their low tax effort, which implies insufficient income to fulfill their basic functions and onus, influencing municipal development. Thus, this study aimed to identify the relationship between the level of intergovernmental transfers and the composition of their own tax revenue to the socioeconomic development of municipalities from Minas Gerais. To reach the proposed objectives, were used Exploratory Data Analysis techniques, Anova test and the chi-square test. It was found that the higher revenue collecting potential municipalities have a better average performance with regards to variables related to population size, municipal development, income, municipal revenues per capita and value-added tax (VAT) by sector, except for the VAT per capita of the primary activities. It was also shown that the groups are different in average levels of own tax revenues, except when related with the revenue with ISS, which is not associated with the classification of municipalities on revenue collection potential strata. Moreover, it was found that municipalities with higher income per capita themselves have higher average levels of municipal development. Accordingly, it is concluded that the levels, as much as the composition of the own municipalities’ revenues, influence the development of the municipalities from Minas Gerais.
format	article
author	Rodrigo Silva Diniz Leroy Luiz Antônio Abrantes Fernanda Maria de Almeida Marco Aurélio Marques Ferreira Michelle Aparecida Vieira
author_facet	Rodrigo Silva Diniz Leroy Luiz Antônio Abrantes Fernanda Maria de Almeida Marco Aurélio Marques Ferreira Michelle Aparecida Vieira
author_sort	Rodrigo Silva Diniz Leroy
title	Estrutura Arrecadatória e Desenvolvimento Socioeconômico dos Municípios Mineiros
title_short	Estrutura Arrecadatória e Desenvolvimento Socioeconômico dos Municípios Mineiros
title_full	Estrutura Arrecadatória e Desenvolvimento Socioeconômico dos Municípios Mineiros
title_fullStr	Estrutura Arrecadatória e Desenvolvimento Socioeconômico dos Municípios Mineiros
title_full_unstemmed	Estrutura Arrecadatória e Desenvolvimento Socioeconômico dos Municípios Mineiros
title_sort	estrutura arrecadatória e desenvolvimento socioeconômico dos municípios mineiros
publisher	Universidade Regional do Noroeste do Estado do Rio Grande do Sul
publishDate	2017
url	http://dx.doi.org/10.21527/2237-6453.2017.41.164-201 https://doaj.org/article/635c69dff4e041cdb811e0cc7448f572
work_keys_str_mv	AT rodrigosilvadinizleroy estruturaarrecadatoriaedesenvolvimentosocioeconomicodosmunicipiosmineiros AT luizantonioabrantes estruturaarrecadatoriaedesenvolvimentosocioeconomicodosmunicipiosmineiros AT fernandamariadealmeida estruturaarrecadatoriaedesenvolvimentosocioeconomicodosmunicipiosmineiros AT marcoaureliomarquesferreira estruturaarrecadatoriaedesenvolvimentosocioeconomicodosmunicipiosmineiros AT michelleaparecidavieira estruturaarrecadatoriaedesenvolvimentosocioeconomicodosmunicipiosmineiros
_version_	1718435819334664192

Estrutura Arrecadatória e Desenvolvimento Socioeconômico dos Municípios Mineiros

Ejemplares similares