Esforço fiscal e alocação de recursos nos municípios da Zona da Mata de Minas Gerais

• Ano de defesa: 2007
• Autor(a) principal: Souza, Charles Okama de
• Orientador(a): Silva, Orlando Monteiro da
• Banca de defesa: Gomes, Adriano Provezano , Lara, José Edson
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Federal de Viçosa
• Programa de Pós-Graduação: Mestrado em Administração
• Departamento: Administração Pública
• País: BR
• Palavras-chave em Português: Transferências intergovernamentais; Arrecadação tributária; Despesas municipais
• Palavras-chave em Inglês: Intergovernmental transfers; Tax collection; Government spending
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICA
• Link de acesso: http://locus.ufv.br/handle/123456789/2002

This study was carried out to idenfify fiscal effort and the resource allocation in the repasses of the Fund of Municipal Participation (FPM) and Quota Part of Value Added Tax on the Circulation of Goods and some Services (CPICMS) assigned to the counties in Zona da Mata-MG. To reach this objective, the analysis procedure consisted of four stages. In the first stage, the composition structure of the county revenues were analyzed in percentiles (composition of both transfers and local revenues, relative to the total county resources) and per capita terms (nominal values of each variable divided by the population corresponding to each county). In the second stage, the counties´ dependence level relative to intergovernmental transfers were estimated, by using regression with data panel. In the third stage, the county´s fiscal effort were measured through tax efficiency indicators estimated from the approach DEA (Data Envelopment Analysis). In the last stage, the composition and destination of the per capita expenses in the counties, by using both tabular and graphic analyses. It was found that the counties have either strong financial dependence, relative to the intergovernmental transfers, mainly FPM, besides low tax revenue. Concerning to CPICMS, no evident tendency in the distribution of this transfer exists among the counties. The tax efficiency indexes pointed out the counties can improve the local tax revenue. It was also observed that those counties provided with higher transfer resources in their budgets showed the lowest scores for fiscal effort. In relation to the counties´ per capita expenses, it was found that the social expenses are responsible for the highest compromisings of those counties´ resources, mainly those with a population lower than 5,000 inhabitants. The aspects surveyed in this study should be considered, when the debate is comprises the resource redistribution mechanisms in order to minimize the socioeconomic differences among the counties.