O Comportamento da Receita Pública Municipal: Um Estudo de Caso no Município de Santa Maria (RS)
The study aimed to identify the behavior of government revenue in the municipality of Santa Maria (RS), comparing revenue with own revenues and transfers relating the possible actions that the government can justify such behavior. To understand the behavior of the public revenue of the mu - nicipali...
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| Auteurs principaux: | , , |
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| Format: | article |
| Langue: | PT |
| Publié: |
Universidade Regional do Noroeste do Estado do Rio Grande do Sul
2014
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| Sujets: | |
| Accès en ligne: | https://doaj.org/article/716e4d1d01b74503aeaf1199d8f48dff |
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| Résumé: | The study aimed to identify the behavior of government revenue in the municipality of Santa Maria (RS), comparing revenue with own revenues and transfers relating the possible actions that the government can justify such behavior. To understand the behavior of the public revenue of the mu - nicipality, there was a qualitative study which analyzed secondary data from the period 2004-2011. Additionally, unstructured interviews were conducted with experts such as superintendents, managers and tax collection. The results showed an increase in revenues of the municipality, especially from the year 2008. As for the recipes themselves, it was found that the largest increase occurred with the ISS (Service Tax of any kind), reaching 90.5% during the period. On the revenue transferred by the union and states, there is a greater share of the ICMS (Tax on Goods and Services), with an increase of 50.58%. It is worth noting the significant increase of Fundeb (Fund for the Maintenance and Development of Basic Education and Enhancement of Professional Education) with 118.47% over the period. According to respondents, from 2008, there was an increase in school enrollment in the city, leading to greater participation in the Fund. In general, it was noted that, over the years, the public revenue of the municipality has increased, this behavior being attributed to government actions aimed at his elevation. Due to the limitations of this research, it is suggested to carry out further comparative studies with other municipalities. |
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