Federalismo fiscal: uma análise das receitas tributárias e transferências intergovernamentais do município de Santana do Livramento entre 2013 a 2021

Abstract

This research aimed to analyze the flows of tax revenues and intergovernmental transfers to the Municipality of Santana do Livramento between the years 2013 to 2021 in order to perceive the available amount of funds to cover public expenses, but also, as a consequence of this study, reduce the misinformation that citizens have about the amount of money available to local public management for the allocation of resources in Santana society. For this, we sought to list the fiscal resources under the jurisdiction of the local government; relate money transfers from federal and regional entities to the municipal; and compare the city's sources of income with some of its socioeconomic variables. Thus, the data collected showed that the largest share of resources is transferred revenues, with emphasis on ICMS, FPM and FUNDEB; that the local government presented an unfavorable liquid situation of just over R$ 45,000,000.00 in the accumulated period analyzed, a fact that represented around 15% of the average total of funds raised; and that the average rate of revenues collected on the Santanense GDP was 11.44% p.a., as well as the average per capita tax burden was R$ 3,476.18. Therefore, this work was divided into Initial considerations: in which the introduction, research problem, hypotheses, justification and objectives were presented; in Theoretical basis: in which the contents of the types of taxes, foreseen constitutional transfers and concepts and organization of fiscal federalism were paraphrased; in Data analysis: in which the surveyed data were plotted in graphs and their particularities identified; and in final considerations: in which the ideas of this study were resumed and final findings were made on the researched data.