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Item Capacidade estatal na arrecadação tributária municipal : uma análise da eficiência na arrecadação do imposto sobre serviços dos municípios de Minas Gerais entre 2003 e 2019(Fundação João Pinheiro, 2025) Costa, Isabel Cristina; Barbosa, Lúcio Otávio Seixas; http://lattes.cnpq.br/0763986687709752; Ferreira Júnior, Sílvio; http://lattes.cnpq.br/7789533222493903; Ferreira Júnior, Sílvio; Barbosa, Lúcio Otávio Seixas; Carneiro, Ricardo; Souza, Carla Cristina Aguilar deIn the context of fiscal federalism, this study addressed the state capacity and municipal tax revenue themes, providing an empirical estimation of revenue efficiency of Brazilian municipal service tax (Imposto Sobre Serviços de Qualquer Natureza – ISSQN) of Minas Gerais’ 853 municipalities, from 2003 to 2019. Average efficiency indices were compared between the group of municipalities that joined the financing programs (Programa de Modernização da Administração Tributária e da Gestão dos Setores Sociais Básicos – PMAT) and (Programa Nacional de Apoio à Administração Fiscal para os Municípios Brasileiros – PNAFM) and the other municipalities; the group of municipalities that were emancipated in 1990s and the rest; and the group of municipalities belonging to the Northern region of Minas Gerais and those from other regions. The main aspects of the aforementioned programs were described, demonstrating the progress of adherence and the volume of financing; as well as the evolution of own revenues and transfers of government resources (Fundo de Participação dos Municípios – FPM) and the share of tax on goods (Imposto Sobre Operações relativas à Circulação de Mercadoria e sobre Prestações de Serviços de Transporte Interestadual e Intermunicipal e de Comunicação – ICMS), along with the verification of the economic, institutional and administrative determinants in the collection of the municipal service tax (ISSQN). Bibliographic research was used for the theoretical part; descriptive statistics and stochastic frontier model analysis were used for the empirical part. The results indicated a growing real value increase in the own revenues of municipalities in Minas Gerais, but also the existence of potential to expand the fiscal capacity of the municipalities during the period. Accelerated growth in efficiency levels was observed at decreasing rates, although more noticeable in municipalities with lower efficiency. Bureaucratic capacity was measured by the number of career civil servants employed by the municipal public administration, and an increase in collection inefficiency was detected, probably due to compliance costs. Low adherence to federal programs was identified among municipalities in Minas Gerais, specifically those in Northern region of this state and also those that were emancipated in the 1990s. It was found that, in order to be a participant in the programs, the municipality needed to possess a minimum of bureaucratic state capacity with qualified personnel and debt capacity. Municipalities participating in the programs were already efficient even before joining, due to possible preceding structural or institutional issues. It was concluded that adherence to federal programs was not the cause of the increase in ISSQN collection efficiency, but rather the use of new computerization techniques and the advent of electronic service invoice. Federal programs did not promote enhancements in the fiscal state capacity of municipalities in Minas Gerais; nonetheless, given the potential for growth in this area, it was noticed the need to: reduce the requirements to joining financing programs, make specific adaptations to the local realities of small and medium-sized municipalities; provide debt and bureaucratic capacity for less developed municipalities in the Northern region of Minas Gerais and for the emancipated in 1990s; and dissemination of modernization programs.