Um estudo sobre o desempenho das receitas tributária dos municipios da Paraíba com a população entre 50 a 100 habitantes

Abstract

This study aims to determine what level of dependency of municipalities between 50 and 100 000 inhabitants, with respect to intergovernmental transfers received from the federal government to analyze the performance of tax revenues in these municipalities through graphs of trends of revenue, compared the evolution of tax revenues between the municipalities studied, define the applicability of planning introduced by FA 1988, contained in Law 101/2000 and the Fiscal Responsibility Law, ordinances of the National Treasury as well as their economic status, definition and applicability in the public sector, revenues tributaries are part of the funds collected through fees, levies and taxes that are required by the independent state of compensation, including revenue from withholding tax on taxable events defined laws which under Section 157 of the Federal Constitution (FC) belong to Municipality, thus tax revenue streams have an important role in raising the city, because its applicability is quite diverse because of not having bound determination, while the managers interested in expanding and improving the way in which these revenues are being collected, to show the situation of the municipalities in relation to the participation of tax revenues, the financial independence of intergovernmental transfers calls. Through the graphs showed the evolution of the tax revenues, the level of dependency of these municipalities regarding intergovernmental transfers reaching the conclusion that there is a relationship of dependency to 70% of intergovernmental transfers received from the federal government. Municipal Participation Fund (FPM), to defray its expenses and that there is a policy-oriented tax revenues that can take larger portions of the total revenue of municipalities.