Efeitos das transferências financeiras sobre os gastos e a arrecadação dos municípios brasileiros

• Ano de defesa: 2010
• Autor(a) principal: Nascimento, Jean dos Santos
• Orientador(a): Teixeira, Erly Cardoso
• Banca de defesa: Carvalho, Luciano Dias de , Mattos, Leonardo Bornacki de
• Tipo de documento: Tese
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Federal de Viçosa
• Programa de Pós-Graduação: Doutorado em Economia Aplicada
• Departamento: Economia e Gerenciamento do Agronegócio; Economia das Relações Internacionais; Economia dos Recursos
• País: BR
• Palavras-chave em Português: Federalismo; Despesas públicas; Arrecadação tributária; Municípios
• Palavras-chave em Inglês: Federalism; Public expenditures; Tax collection; Municipalities
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS
• Link de acesso: http://locus.ufv.br/handle/123456789/130

The present study intends to overcome some limitations of research in economics concerning the effects of financial grants to municipalities. Most part of the studies deal with the effects of fiscal unconditional grants on municipalities total public expenditures. However, the expansive effect that these grants cause in expenditures (flypaper effect) is only part of the interference in municipal public finances, which are not known yet. One of the objectives of this study is to analyze these effects taking into account the importance that the grants take in municipal budgets in 2007. Another objective is to study the implications of the grants on specific types of expenditure (current and capital) and on tax collection in the same year. It is intended to check if the flypaper effect differs among groups of municipalities and if there are disincentives to tax collection. To achieve these goals, models were applied to determine the expenditures and taxation on groups of municipalities formed according to the importance that the grants take over their total budget revenues. On occasion, a sample of 5,119 municipalities was used, which was arranged according to the participation of grants on the budget and divided into ten parts approximately equal. Methods of Ordinary Least Squares and Two-Stage Least Squares were used on these ten groups to estimate regressions of the total expenditures, current expenditures, capital expenditures and taxation. It was noted that the expansive effect of unconditional fiscal grants is present on the total expenditure and is bigger than the effect of the income, characterizing the flypaper effect. More importantly, the expansive effect of unconditional fiscal grants tends to increase when the share of transfers in the municipal budget increases among the municipalities, while the effect of income remains relatively stable. Considering the groups of expenditures, it appears that the expansive effect of unconditional grants is more evident on current expenditures than on the capital expenditure, suggesting that the receiving of higher amounts of grants results in generation of low-productivity costs (overheads). These facts are more present in municipalities which receive more grants, namely those located primarily in the Southeast and South. Moreover, the grants conditioned to expenses do not show an expansive effect on the total expenditure regardless if applied to current or to capital expenses. However, when analyzing the non fiscal unconditional grants, it can be noticed that they tend to have an expansive effect, even accounting for lower participation on the municipalities revenues (1.4%). This is a warning to the makers of public laws and policies that are facing the discussion on sharing the oil resources of the Pre-Sal . In this case, there would be an over-financing of municipal expenditures with the risk that some of them can turn into overheads. Concerning the taxation, the clearer information is that both grants, conditional and unconditional, tend to reduce the collection in groups of municipalities that receive less grants. Moreover, these grants stimulate the collection in municipalities that receive more of these resources and that are, most of them, in the Southeast and South.