A importância das transferências intergovernamentais para as receitas do Município de São José dos Cordeiros - PB.

Abstract

Brazilian federalism carries with it large financial inequalities among its governmental spheres. Intergovernmental transfers are transfers of financial resources between the different governmental entities of the federation and have the scope of remedying or alleviating vertical (different levels) and horizontal (same level) imbalances between government bodies, especially with regard to municipalities which, with the tax competences coming from the Federal Constitution of 1988 (CF / 88), they had the smallest share of tax collection. In this context, the main objective of this work is to verify how the intergovernmental transfers resound on the provisions of the municipality of São José dos Cordeiros-PB in the period 2009-2016. The research is characterized as exploratory and the method as deductive, based on theoretical references in the literature and in specific sites on the subject. It is worth noting that the main source of data collection was the Compara Brasil website, which provides pertinent information from the databases of the National Treasury Secretariat (STN) and the Brazilian Institute of Geography and Statistics (IBGE). After discussing the results obtained through the research, it was concluded that the municipality of São José dos Cordeiros-PB shows extreme dependence on intergovernmental transfers for the provision of its revenues, being financially vulnerable due to the oscillations of the transfers by the Federal Government and the States.