Desenvolvimento municipal: um estudo do sistema arrecadatório e de tranferências intergovernamentais no período de 2006 A 2013

Abstract

This study aims to verify how the collection of municipal competence and constitutional transfers affect local development. For that, 4,446 municipalities of Brazil were analyzed during the period from 2006 to 2013. Thus, the Firjan Municipal Development Index was used as the independent variable, the Municipal Gross Domestic Product, the Fiscal Effort Index and the Own Collection Indicator, These are formulated from service taxes, onerous real estate taxes, urban land property taxes, state and federal transfer fees. The data were worked out in per capita to better understand the local need. As a result it was demonstrated the importance of own revenue to municipalities. Another relevant point was the indication that the constitutional transfer systems do not have a marked effect on municipal development.