Descentralização política, composição dos gastos e esforço fiscal: efeitos da criação de municípios no Brasil

• Ano de defesa: 2017
• Autor(a) principal: Salomão Neto, Benito Adelmo
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Federal de Uberlândia; Brasil; Programa de Pós-graduação em Economia
• Palavras-chave em Português: Economia; Despesa pública; Municípios; Política tributária; Esforço Fiscal; Ilusão Fiscal; Dados em Painel; Public expenditure; tax effort; fiscal illusion; local government; panel data; CNPQ::CIENCIAS SOCIAIS APLICADAS::ECONOMIA
• Link de acesso: https://repositorio.ufu.br/handle/123456789/18926; http://dx.doi.org/10.14393/ufu.di.2017.158

The Brazil show a political-territorial federative organization, that was widely intensified in the 1980 s, through a continuous process of territorial segregation, in which is evident in the expressive number of 1.587 town halls created between 1991 and 2005. Regarding the public finance, this process, added to many ineficiences already existing at the country, deeply changed the relationships between governments and the population, but too the relationships between local governments and central governments. Regarding the first relations, it’s verified evidences towards frustration os median voters necessity, in they relation with governments, the territorial dismembrament that should reduce the distance between popular wants and political decisions, it served to increase this already distorted relation, privileging the action of oportunists and influent groups, that seek the self-interest, and frustring the colletive needs. Concerning now the relationships between governments, there are evidences that refereded process of territorial fragmentation, benefited the locals governments, once dismembrament was accompaied to increase access to grants from the central and state’s governments affecting the intention this town halls to use them own tax instruments, redouding at low tax effort, corroborating with your ineficiences. The cause this inbalances at relationships is the presence of fiscal illusion, in the cities, increasing the informational assimetry and confunding the population that should fiscalize the politic action, how much coast, and who attend de local governments.