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Previous issue date: 2011-12-06 / The Brazilian tax structure has specific characteristics and the performance level of
government. The autonomy given to municipalities to manage their activities after the 1988
Constitution, made them highly dependent on intergovernmental transfers of resources,
revealing the fragility of the administrative capacity of these entities. The vertical gap
revealed by the constitutional structure of the Brazilian fiscal federalism model contributes to
the formation of this specific feature that you are eroding the tax base and the ability of
municipal own revenues. Although there was a better regulation of these transfers after the
enactment of the Fiscal Responsibility Law, it is observed that the amount of resources
transferred to the municipalities of Rio Grande do Norte is very high and is the main source of
revenue of municipalities. In light of the theory of federalism and fiscal decentralization, in
particular, the theories related to intergovernmental transfers, we seek to diagnose the
transfers from the systematization of information on the origin, destination and value. We
used the econometric model of System Dynamic Panel GMM in making the diagnosis and
verification of the impact of transfers on public finances of the municipalities of the newborn,
associated with a review in light of the theory of fiscal federalism and intergovernmental
transfers. The paper presents some proposals for the transfer system and the composition of
spending in order to contribute to greater tax efficiency / A estrutura fiscal brasileira apresenta caracter?sticas espec?ficas quanto ? atua??o das esferas
de governo. A autonomia dada aos munic?pios para a gest?o de suas atividades, ap?s a
constitui??o de 1988, os tornou altamente dependentes das transfer?ncias intergovernamentais
de recursos, revelando a fragilidade da capacidade administrativa destes entes. A brecha
vertical revelada pela estrutura constitucional do modelo de federalismo fiscal brasileiro
contribui para a forma??o dessa caracter?stica espec?fica que acaba minando a base tribut?ria
municipal e a capacidade de arrecada??o pr?pria. Embora tenha havido uma melhor
regulamenta??o dessas transfer?ncias ap?s a promulga??o da Lei de Responsabilidade Fiscal,
observa-se que a quantidade de recursos transferidos aos munic?pios do Rio Grande do Norte
? bastante elevada e constitui a principal fonte de receita desses munic?pios. ? luz da teoria do
federalismo e descentraliza??o fiscal e, em particular, nas teorias relacionadas com as
transfer?ncias intergovernamentais, busca-se diagnosticar as transfer?ncias a partir da
sistematiza??o das informa??es quanto ? origem, o valor e o destino. Utilizou-se o modelo
econom?trico de Painel Din?mico System GMM na elabora??o do diagn?stico e na verifica??o
do impacto dessas transfer?ncias nas finan?as p?blicas dos munic?pios do RN, associado a
uma an?lise ? luz da teoria de federalismo fiscal e das transfer?ncias intergovernamentais. O
trabalho apresenta algumas proposi??es para o sistema de transfer?ncias e na composi??o dos
gastos a fim de contribuir com uma maior efici?ncia fiscal
| Identifer | oai:union.ndltd.org:IBICT/oai:repositorio.ufrn.br:123456789/14076 |
| Date | 06 December 2011 |
| Creators | Brito, Johnatan Rafael Santana de |
| Contributors | CPF:05001650410, http://lattes.cnpq.br/0252534020824779, Silva, Jorge Luiz Mariano da, CPF:19281897415, http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4784214T6, Lopreato, Francisco Luiz Cazeiro, CPF:89901622891, http://lattes.cnpq.br/5601311221559092, Matos Filho, Jo?o |
| Publisher | Universidade Federal do Rio Grande do Norte, Programa de P?s-Gradua??o em Economia, UFRN, BR, Economia Regional |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Format | application/pdf |
| Source | reponame:Repositório Institucional da UFRN, instname:Universidade Federal do Rio Grande do Norte, instacron:UFRN |
| Rights | info:eu-repo/semantics/openAccess |
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