Desempenho fiscal dos municípios catarinenses e seus determinantes: uma análise econométrica para o período de 2000 a 2008

Abstract

Palavras-chave: fi nanças públicas, municípios catarinenses, efi ciência tributária. est ITEP. Joinville's own tax revenues combined with the return of the ICMS exceed ten times the amount received from transfers from the Federal Government in all years of the study. Concerning GDP sectors, the highest performance was observed in the services sector, followed by the industrial sector. Agriculture has contributed negatively. The dummy variable showed that all the seaside municipalities were, on average, 14% more representative than other municipalities for ITEP formation, confi rming the potential of the sector to generate revenue for municipalities

The Relationship of Governmental Transfers Nature and the Fiscal Responsibility of Brazilian Municipal Governments

“…That said, intergovernmental transfers, when constitutional, can create a moral hazard situation between the Union/States and Municipalities (Zonatto et al, 2011), given that the receiving management of these resources can use them in a timely manner, adverse to the pact of the tax office established in the Constitution.…”

“…Under these conditions, intergovernmental transfers can create a moral hazard between the Union and municipalities, as resources reach municipal safes without any additional effort, what may generate accommodation of local public administrators (Zonatto;Kroth;& Rodrigues, 2011), causing dependence on these resources and, even more critically, neglecting fiscal responsibility aspects. To avoid behavior such as this, fiscal rules are established for managers to act responsibly when managing public resources.…”

“…The serious risks of financial failures motivated by both the current Brazilian fiscal federalism model and poor fiscal management (Matias-Pereira, 2012) may be justified by the fact that municipalities have too much financial dependence on government transfers, losing this way, financial autonomy, whether due to difficulties in exploiting its bases (Shah, 2007) or due to the comfort caused by government transfers (Zonatto et al, 2011), what impacts negatively to the financial condition of subnational governments (Lima & Diniz, 2016), destabilizing public accounts due to practices contrary to fiscal responsibility.…”

Desempenho Fiscal Dos Municipios Paranaenses E Seus Determinantes: Uma Análise Econométrica Para O Período De 2001 a 2010

“…O Estado do Paraná apresenta Municípios com alta industrialização e outros principiantes e até mesmo completamente agrícolas. Municípios com maior industrialização contribuem positivamente nas bases tributárias, seja na tributação direta que recai sobre a atividade industrial, ou na tributação indireta, visto que, quando o setor da indústria de uma determinada região é consistente , traz consigo outras atividades oriundas da existência do setor industrial (ZANATTO, 2011).…”

“…Com a variável Valor Adicionado dos Produtos Primários, deseja-se constatar qual a participação da agricultura na representação econômica dos Municípios. A produção agropecuária do Estado é bem diversificada, mas esse setor não agrega muito valor ao produto, visto que, sua produção é comercializada in natura (ZANATTO, 2011).…”