DETERMINANTES DAS RECEITAS PRÓPRIAS EM UNIDADES SUBNACIONAIS: o caso dos municípios maranhenses

This study aims to analyze the status of the management of own revenues in the municipalities of Maranhão, identifying some explanatory elements that can be associated with good fiscal management at the municipal level. Using the regression analysis, the study compares the Firjan Tax Management Inde...

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Autores principales:	João Gonsalo de Moura, Eden do Carmo Soares Júnior, Alan Vasconcelos dos Santos, Ricardo Zimbrão Affonso de Paula, César Augustus Labre Lemos de Freitas
Formato:	article
Lenguaje:	EN ES FR PT
Publicado:	Universidade Federal do Maranhão 2020
Materias:	public administration public finance own revenue tax management maranhão counties Political science J Political institutions and public administration (General) JF20-2112
Acceso en línea:	https://doaj.org/article/c1c4adbe70de444ca2c6c484848562d4
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spelling	oai:doaj.org-article:c1c4adbe70de444ca2c6c484848562d42021-11-11T15:50:49ZDETERMINANTES DAS RECEITAS PRÓPRIAS EM UNIDADES SUBNACIONAIS: o caso dos municípios maranhenses2178-2865https://doaj.org/article/c1c4adbe70de444ca2c6c484848562d42020-01-01T00:00:00Zhttp://www.redalyc.org/articulo.oa?id=321165166021https://doaj.org/toc/2178-2865This study aims to analyze the status of the management of own revenues in the municipalities of Maranhão, identifying some explanatory elements that can be associated with good fiscal management at the municipal level. Using the regression analysis, the study compares the Firjan Tax Management Index (IFGF) with five variables suggested as determining factors of the referred index, in this case, the level of income per capita, the number of companies per capita, the participation of the services provided by the private sector in the municipality's economy, the share of the urban population in relation to the total population and the participation of the public sector in the local economy. Using averages of representative indicators for the period 2010-2014, a period of relative normality in terms of economic growth at national and regional levels, the conclusion points to the importance of the entrepreneurial capacity of citizens (companies per capita), the strength of the service sector ( participation of services in the municipal economy) and the participation of the public sector in the economy as important causes of good fiscal management in the scope of the municipalities of Maranhão. It is suggested, then, that public policies aimed at improving the administration of municipal revenues should consider such causative elements as a strategic focus, so that administrative goals can be achieved efficiently.João Gonsalo de MouraEden do Carmo Soares JúniorAlan Vasconcelos dos SantosRicardo Zimbrão Affonso de PaulaCésar Augustus Labre Lemos de FreitasUniversidade Federal do Maranhãoarticlepublic administrationpublic financeown revenuetax managementmaranhãocountiesPolitical scienceJPolitical institutions and public administration (General)JF20-2112ENESFRPTRevista de Políticas Públicas, Vol 24, Iss 1, Pp 347-365 (2020)
institution	DOAJ
collection	DOAJ
language	EN ES FR PT
topic	public administration public finance own revenue tax management maranhão counties Political science J Political institutions and public administration (General) JF20-2112
spellingShingle	public administration public finance own revenue tax management maranhão counties Political science J Political institutions and public administration (General) JF20-2112 João Gonsalo de Moura Eden do Carmo Soares Júnior Alan Vasconcelos dos Santos Ricardo Zimbrão Affonso de Paula César Augustus Labre Lemos de Freitas DETERMINANTES DAS RECEITAS PRÓPRIAS EM UNIDADES SUBNACIONAIS: o caso dos municípios maranhenses
description	This study aims to analyze the status of the management of own revenues in the municipalities of Maranhão, identifying some explanatory elements that can be associated with good fiscal management at the municipal level. Using the regression analysis, the study compares the Firjan Tax Management Index (IFGF) with five variables suggested as determining factors of the referred index, in this case, the level of income per capita, the number of companies per capita, the participation of the services provided by the private sector in the municipality's economy, the share of the urban population in relation to the total population and the participation of the public sector in the local economy. Using averages of representative indicators for the period 2010-2014, a period of relative normality in terms of economic growth at national and regional levels, the conclusion points to the importance of the entrepreneurial capacity of citizens (companies per capita), the strength of the service sector ( participation of services in the municipal economy) and the participation of the public sector in the economy as important causes of good fiscal management in the scope of the municipalities of Maranhão. It is suggested, then, that public policies aimed at improving the administration of municipal revenues should consider such causative elements as a strategic focus, so that administrative goals can be achieved efficiently.
format	article
author	João Gonsalo de Moura Eden do Carmo Soares Júnior Alan Vasconcelos dos Santos Ricardo Zimbrão Affonso de Paula César Augustus Labre Lemos de Freitas
author_facet	João Gonsalo de Moura Eden do Carmo Soares Júnior Alan Vasconcelos dos Santos Ricardo Zimbrão Affonso de Paula César Augustus Labre Lemos de Freitas
author_sort	João Gonsalo de Moura
title	DETERMINANTES DAS RECEITAS PRÓPRIAS EM UNIDADES SUBNACIONAIS: o caso dos municípios maranhenses
title_short	DETERMINANTES DAS RECEITAS PRÓPRIAS EM UNIDADES SUBNACIONAIS: o caso dos municípios maranhenses
title_full	DETERMINANTES DAS RECEITAS PRÓPRIAS EM UNIDADES SUBNACIONAIS: o caso dos municípios maranhenses
title_fullStr	DETERMINANTES DAS RECEITAS PRÓPRIAS EM UNIDADES SUBNACIONAIS: o caso dos municípios maranhenses
title_full_unstemmed	DETERMINANTES DAS RECEITAS PRÓPRIAS EM UNIDADES SUBNACIONAIS: o caso dos municípios maranhenses
title_sort	determinantes das receitas próprias em unidades subnacionais: o caso dos municípios maranhenses
publisher	Universidade Federal do Maranhão
publishDate	2020
url	https://doaj.org/article/c1c4adbe70de444ca2c6c484848562d4
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DETERMINANTES DAS RECEITAS PRÓPRIAS EM UNIDADES SUBNACIONAIS: o caso dos municípios maranhenses

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