Distribuição Tributária Brasileira: Influência nos Índices de Desenvolvimento Local

• Main Authors: Ari Söthe, Patrícia Luiza Kegel, Monize Sâmara Visentini
• Format: Article
• Language: Portuguese
• Published: Universidade Regional do Noroeste do Estado do Rio Grande do Sul 2019-01-01
• Series: Desenvolvimento em Questão
• Subjects: tax distribution; development indices; budget execution
• Online Access: http://www.redalyc.org/articulo.oa?id=75260400010

The objective of this research is to analyze the influence of the distributive mechanisms of the Brazilian tax structure in the health, education and employment and income indices of the municipalities of Santa Catarina, through its budget execution. The methodology is described as descriptive cross-sectional, with documentary data collection and quantitative approach. The research was carried out with a probabilistic sampling of 170 municipalities that integrate the population of the 295 municipalities of Santa Catarina. The results of the research demonstrate the significant influence on the indices analyzed. However, the correlation is small or medium and with little capacity for explanation between the variables of the tax distribution and development indexes, as well as the variables of budget execution and development indexes. From the evaluation of the influence of the distributive mechanisms on the development indices of the three areas by category classes, a significant correlation was identified only in the area of employment and income, as well as a correlation effect with average explanatory capacity. It is concluded that the increase in tax distribution and budget execution influence development indices. Thus, it is necessary to improve the current mechanisms, so that they can be precursors to the qualification of local development indexes.