Distribuição Tributária Brasileira: Influência nos Índices de Desenvolvimento Local

The objective of this research is to analyze the influence of the distributive mechanisms of the Brazilian tax structure in the health, education and employment and income indices of the municipalities of Santa Catarina, through its budget execution. The methodology is described as descriptive cross...

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Autores principales:	Ari Söthe, Patrícia Luiza Kegel, Monize Sâmara Visentini
Formato:	article
Lenguaje:	PT
Publicado:	Universidade Regional do Noroeste do Estado do Rio Grande do Sul 2019
Materias:	tax distribution development indices budget execution Economic growth, development, planning HD72-88
Acceso en línea:	https://doi.org/10.21527/2237-6453.2019.48.159-174 https://doaj.org/article/d0fa8d5525dc4e999fb763d788cc56b6
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spelling	oai:doaj.org-article:d0fa8d5525dc4e999fb763d788cc56b62021-11-11T15:16:09ZDistribuição Tributária Brasileira: Influência nos Índices de Desenvolvimento Local1678-48552237-6453https://doi.org/10.21527/2237-6453.2019.48.159-174https://doaj.org/article/d0fa8d5525dc4e999fb763d788cc56b62019-01-01T00:00:00Zhttp://www.redalyc.org/articulo.oa?id=75260400010https://doaj.org/toc/1678-4855https://doaj.org/toc/2237-6453The objective of this research is to analyze the influence of the distributive mechanisms of the Brazilian tax structure in the health, education and employment and income indices of the municipalities of Santa Catarina, through its budget execution. The methodology is described as descriptive cross-sectional, with documentary data collection and quantitative approach. The research was carried out with a probabilistic sampling of 170 municipalities that integrate the population of the 295 municipalities of Santa Catarina. The results of the research demonstrate the significant influence on the indices analyzed. However, the correlation is small or medium and with little capacity for explanation between the variables of the tax distribution and development indexes, as well as the variables of budget execution and development indexes. From the evaluation of the influence of the distributive mechanisms on the development indices of the three areas by category classes, a significant correlation was identified only in the area of employment and income, as well as a correlation effect with average explanatory capacity. It is concluded that the increase in tax distribution and budget execution influence development indices. Thus, it is necessary to improve the current mechanisms, so that they can be precursors to the qualification of local development indexes.Ari SöthePatrícia Luiza KegelMonize Sâmara VisentiniUniversidade Regional do Noroeste do Estado do Rio Grande do Sularticletax distributiondevelopment indicesbudget executionEconomic growth, development, planningHD72-88PTDesenvolvimento em Questão, Vol 17, Iss 48, Pp 159-174 (2019)
institution	DOAJ
collection	DOAJ
language	PT
topic	tax distribution development indices budget execution Economic growth, development, planning HD72-88
spellingShingle	tax distribution development indices budget execution Economic growth, development, planning HD72-88 Ari Söthe Patrícia Luiza Kegel Monize Sâmara Visentini Distribuição Tributária Brasileira: Influência nos Índices de Desenvolvimento Local
description	The objective of this research is to analyze the influence of the distributive mechanisms of the Brazilian tax structure in the health, education and employment and income indices of the municipalities of Santa Catarina, through its budget execution. The methodology is described as descriptive cross-sectional, with documentary data collection and quantitative approach. The research was carried out with a probabilistic sampling of 170 municipalities that integrate the population of the 295 municipalities of Santa Catarina. The results of the research demonstrate the significant influence on the indices analyzed. However, the correlation is small or medium and with little capacity for explanation between the variables of the tax distribution and development indexes, as well as the variables of budget execution and development indexes. From the evaluation of the influence of the distributive mechanisms on the development indices of the three areas by category classes, a significant correlation was identified only in the area of employment and income, as well as a correlation effect with average explanatory capacity. It is concluded that the increase in tax distribution and budget execution influence development indices. Thus, it is necessary to improve the current mechanisms, so that they can be precursors to the qualification of local development indexes.
format	article
author	Ari Söthe Patrícia Luiza Kegel Monize Sâmara Visentini
author_facet	Ari Söthe Patrícia Luiza Kegel Monize Sâmara Visentini
author_sort	Ari Söthe
title	Distribuição Tributária Brasileira: Influência nos Índices de Desenvolvimento Local
title_short	Distribuição Tributária Brasileira: Influência nos Índices de Desenvolvimento Local
title_full	Distribuição Tributária Brasileira: Influência nos Índices de Desenvolvimento Local
title_fullStr	Distribuição Tributária Brasileira: Influência nos Índices de Desenvolvimento Local
title_full_unstemmed	Distribuição Tributária Brasileira: Influência nos Índices de Desenvolvimento Local
title_sort	distribuição tributária brasileira: influência nos índices de desenvolvimento local
publisher	Universidade Regional do Noroeste do Estado do Rio Grande do Sul
publishDate	2019
url	https://doi.org/10.21527/2237-6453.2019.48.159-174 https://doaj.org/article/d0fa8d5525dc4e999fb763d788cc56b6
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Distribuição Tributária Brasileira: Influência nos Índices de Desenvolvimento Local

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