Eficiência fiscal e governança: uma análise empírica para os municípios cearenses no período de 2016 a 2018

• Ano de defesa: 2020
• Autor(a) principal: Lima, Francisco Demontieux dos Santos
• Orientador(a): Castelar, Luiz Ivan de Melo
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Palavras-chave em Português: Esforço Fiscal; Fronteira Estocástica; Governança Pública
• Link de acesso: http://www.repositorio.ufc.br/handle/riufc/53254

The fiscal decentralization carried out with the promulgation of the 1988 Federal Constitution delegated greater responsibilities to the municipalities in terms of the provision of services, which had as a side effect the greater financial dependence on them, which started to rely to a large extent on transfer revenues from the others. loved ones. Some studies have shown the presence of significant heterogeneity in the collection efficiency between the municipalities, which can be partly attributed to the quality of public management. Thus, the present work analyzed the collection efficiency of the municipalities of Ceará in the collection of taxes within their competence using the stochastic frontier method. The results showed that, with the exception of a few municipalities, there is still significant scope for improving the processes used in municipal collection in Ceará. In addition, there was an inverse relationship between own collections and transfers, indicating that municipalities can accommodate themselves as the transfers become representative in their own revenues. It was also found that the most efficient municipalities are those larger, more industrialized and belonging to the Metropolitan Region of Fortaleza. This is believed to derive in part from the greater economic dynamics provided by these activities.