Eficiência da receita tributária e das transferências intergovernamentais sobre indicadores de riqueza e bem-estar social: um estudo sobre o desempenho nas unidades federativas do Brasil

• Ano de defesa: 2022
• Autor(a) principal: Silva, Luana Costa de Carvalho e
• Outros Autores: [e-mail]
• Orientador(a): Marinho, Alexandre
• Banca de defesa: Motta, Ronaldo Serôa da , Silva, Lucia Helena Salgado e, Silva, Marcelo Resende de Mendonça e
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade do Estado do Rio de Janeiro
• Programa de Pós-Graduação: Programa de Pós-Graduação em Ciências Econômicas
• Departamento: Centro de Ciências Sociais::Faculdade de Ciências Econômicas
• País: Brasil
• Palavras-chave em Português: Economia - Brasil; Administração pública; Análise envoltória de dados; Bootstrap (Estatística); Administração tributária; Índice de Malmquist; Método em segundo estágio; Variável ambiental
• Palavras-chave em Inglês: Data envelopment analysis; Bootstrap; Malmquist index; Two-stage; Environmental variable
• Área do conhecimento CNPq: CIENCIAS SOCIAIS APLICADAS::ECONOMIA::METODOS QUANTITATIVOS EM ECONOMIA::METODOS E MODELOS MATEMATICOS, ECONOMETRICOS E ESTATISTICOS
• Link de acesso: http://www.bdtd.uerj.br/handle/1/19294

This study aimed to evaluate relative efficiency of tax revenue and intergovernmental transfers on wealth and social welfare indicators. The analysis covered all states and Federal District in the period 2000 and 2010, establishing the hypothesis that UFs with more resources show higher efficiency on indicators of wealth and social welfare compared to UFs with lower volume of resources. The research methodology is descriptive type and the method is quantitative and comparative. Data collection took place at the National Treasury Secretariat (STN), United Nations Development Program (PNUD), Department of Informatics of the Unified Health System (DATASUS) and Institute of Applied Economic Research (IPEA). To calculate static efficiency was used data envelopment analysis with bootstrap (DEA-bootstrap) and two-stage data envelopment analysis (double bootstrap truncated DEA). For dynamic efficiency already was used Malmquist index with bootstrap (Malmquistbootstrap. Tax revenue per capita and intergovernmental transfers per capita were treated as inputs, and indicators of wealth and social welfare - GDP per capita, MHDI, survival index and index corresponding to the area under Lorenz curve - were considered as outputs. The results showed that the hypothesis is not valid for this study since it was not identified a positive and direct relation between the volume of resources and the efficiency scores in the analyzed period. When intergovernmental transfers per capita are considered as an environmental variable, even a negative and significant effect on efficiency scores are found. During the period from 2000 to 2010, the UFs did not obtain positive total factor productivity (TFP). Therefore, it was concluded that volume of resources is not enough to explain high level of efficiency, and it can be assumed that other variables, such as resources management may also explain the efficiency.