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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Autores principales:	Cristiano Sausen Soares, Silvia Amélia Mendonça Flores, Daniel Arruda Coronel
Formato:	article
Lenguaje:	PT
Publicado:	Universidade Regional do Noroeste do Estado do Rio Grande do Sul 2014
Materias:	public revenue own revenues income transfer Economic growth, development, planning HD72-88
Acceso en línea:	https://doaj.org/article/716e4d1d01b74503aeaf1199d8f48dff
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spelling	oai:doaj.org-article:716e4d1d01b74503aeaf1199d8f48dff2021-11-11T15:16:05ZO Comportamento da Receita Pública Municipal: Um Estudo de Caso no Município de Santa Maria (RS)1678-48552237-6453https://doaj.org/article/716e4d1d01b74503aeaf1199d8f48dff2014-01-01T00:00:00Zhttp://www.redalyc.org/articulo.oa?id=75230088012https://doaj.org/toc/1678-4855https://doaj.org/toc/2237-6453The 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.Cristiano Sausen SoaresSilvia Amélia Mendonça FloresDaniel Arruda CoronelUniversidade Regional do Noroeste do Estado do Rio Grande do Sularticlepublic revenueown revenuesincome transferEconomic growth, development, planningHD72-88PTDesenvolvimento em Questão, Vol 12, Iss 25, Pp 312-338 (2014)
institution	DOAJ
collection	DOAJ
language	PT
topic	public revenue own revenues income transfer Economic growth, development, planning HD72-88
spellingShingle	public revenue own revenues income transfer Economic growth, development, planning HD72-88 Cristiano Sausen Soares Silvia Amélia Mendonça Flores Daniel Arruda Coronel O Comportamento da Receita Pública Municipal: Um Estudo de Caso no Município de Santa Maria (RS)
description	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.
format	article
author	Cristiano Sausen Soares Silvia Amélia Mendonça Flores Daniel Arruda Coronel
author_facet	Cristiano Sausen Soares Silvia Amélia Mendonça Flores Daniel Arruda Coronel
author_sort	Cristiano Sausen Soares
title	O Comportamento da Receita Pública Municipal: Um Estudo de Caso no Município de Santa Maria (RS)
title_short	O Comportamento da Receita Pública Municipal: Um Estudo de Caso no Município de Santa Maria (RS)
title_full	O Comportamento da Receita Pública Municipal: Um Estudo de Caso no Município de Santa Maria (RS)
title_fullStr	O Comportamento da Receita Pública Municipal: Um Estudo de Caso no Município de Santa Maria (RS)
title_full_unstemmed	O Comportamento da Receita Pública Municipal: Um Estudo de Caso no Município de Santa Maria (RS)
title_sort	o comportamento da receita pública municipal: um estudo de caso no município de santa maria (rs)
publisher	Universidade Regional do Noroeste do Estado do Rio Grande do Sul
publishDate	2014
url	https://doaj.org/article/716e4d1d01b74503aeaf1199d8f48dff
work_keys_str_mv	AT cristianosausensoares ocomportamentodareceitapublicamunicipalumestudodecasonomunicipiodesantamariars AT silviaameliamendoncaflores ocomportamentodareceitapublicamunicipalumestudodecasonomunicipiodesantamariars AT danielarrudacoronel ocomportamentodareceitapublicamunicipalumestudodecasonomunicipiodesantamariars
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O Comportamento da Receita Pública Municipal: Um Estudo de Caso no Município de Santa Maria (RS)

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