O impacto da população rural sobre a arrecadação e o recebimento de transferências fiscais nos Municípios de Rio Tinto, Marcação e Cuité de Mamanguape- PB.

Abstract

Brazilian municipalities present different social and economic behaviours and have different levels of tax revenues and dependence on intergovernmental transfers. In the context of fiscal federalism, predominantly rural municipalities have limitations in the exploitation of their tax base, so it is necessary to analyse the elements that configure the fiscal administration of mu nicipalities to understand local public finances and efficiency in public management. In this sense, this work aimed to analyse the impact of the rural population on tax revenue and the receipt of fiscal transfers in the municipalities of Rio Tinto, Marcação and Cuité de Maman guape - PB. The sample of the study involves the municipalities of Rio Tinto, Maracação and Cuité de Mamanguape - PB, in the period from 2010 to 2018. In methodological terms, in terms of nature, it is classified as applied research, regarding the objectives, it is classified as descriptive, with regard to procedures, is bibliographical, historical and ex-post facto and the approach to the problem is considered quantitative. In order to reach the general objective of this work, the statistical technique of multiple regression was applied. The results of the study indicated a modest impact of the rural population on tax revenue and the receipt of fiscal transfers in the municipalities of Rio Tinto, Marcação and Cuité de Mamanguape - PB, main ly evidenced in the statistical significance of the variable current transfers. Thus, the research concludes that the larger the rural population in the municipalities analysed, the greater the receipt of current transfers. The model presented suggests that other social and economic var iables should be included in the multivariate analysis.