Conditions in tax collection: an analysis for the municipalities of Minas Gerais
Aiming to know which local characteristics influence the own tax revenues of municipalities in Minas Gerais, the bibliographic referential of this article versa on federalism and fiscal decentralization, indicating variables identified in the literature as determinants of municipal tax collection. T...
Main Authors: | , , , , |
---|---|
Format: | Article |
Language: | Portuguese |
Published: |
Universidade Estadual de Maringá
2017-05-01
|
Series: | Enfoque : Reflexão Contábil |
Online Access: | http://www.periodicos.uem.br/ojs/index.php/Enfoque/article/view/33938 |
id |
doaj-0e5bbf8577834b25a9ec32c657b902c9 |
---|---|
record_format |
Article |
spelling |
doaj-0e5bbf8577834b25a9ec32c657b902c92021-05-02T14:03:21ZporUniversidade Estadual de MaringáEnfoque : Reflexão Contábil1984-882X2017-05-0136214716210.4025/enfoque.v36i2.3393815972Conditions in tax collection: an analysis for the municipalities of Minas GeraisMichelle Aparecida VieiraLuiz Antonio AbrantesFernanda Maria de AlmeidaTarrara Alves da SilvaMarco Aurélio Marques FerreiraAiming to know which local characteristics influence the own tax revenues of municipalities in Minas Gerais, the bibliographic referential of this article versa on federalism and fiscal decentralization, indicating variables identified in the literature as determinants of municipal tax collection. The own tax revenues depends mainly on municipal tax bases and the rates levied on these bases. Thus, the municipality's income, as well as the weight of urban activities and the degree of formalization of economic activity, determine the size of this tax base and consequently the amount of funds raised. To analyze the local characteristics, secondary data were collected on the fiscal capacity of Minas Gerais municipalities for 2010, in view of the availability of data for this year. Was used factor analysis to group the variables, and quantile regression (RQ) to check the effect of these in different stages of Municipal Own Revenues (MOR). Were obtained three factors: "Economic Aspects"; "Structural Aspects" and "Financial Aspects", which grouped the variables according to the correlation shown between them. With the RQ could be seen that these factors affect differently the quantile MOR (q.10, q.25, q.50, q.75 and q.90), and the highest rates are attributed to higher own tax revenues levels, demonstrating that these factors are most influential in the municipalities of higher own tax revenues. Knowing the conditions of own revenues of municipalities allows the public administration to implement actions to avoid the tax collection inefficiency, promoting the main economic activities that make up your tax base.http://www.periodicos.uem.br/ojs/index.php/Enfoque/article/view/33938 |
collection |
DOAJ |
language |
Portuguese |
format |
Article |
sources |
DOAJ |
author |
Michelle Aparecida Vieira Luiz Antonio Abrantes Fernanda Maria de Almeida Tarrara Alves da Silva Marco Aurélio Marques Ferreira |
spellingShingle |
Michelle Aparecida Vieira Luiz Antonio Abrantes Fernanda Maria de Almeida Tarrara Alves da Silva Marco Aurélio Marques Ferreira Conditions in tax collection: an analysis for the municipalities of Minas Gerais Enfoque : Reflexão Contábil |
author_facet |
Michelle Aparecida Vieira Luiz Antonio Abrantes Fernanda Maria de Almeida Tarrara Alves da Silva Marco Aurélio Marques Ferreira |
author_sort |
Michelle Aparecida Vieira |
title |
Conditions in tax collection: an analysis for the municipalities of Minas Gerais |
title_short |
Conditions in tax collection: an analysis for the municipalities of Minas Gerais |
title_full |
Conditions in tax collection: an analysis for the municipalities of Minas Gerais |
title_fullStr |
Conditions in tax collection: an analysis for the municipalities of Minas Gerais |
title_full_unstemmed |
Conditions in tax collection: an analysis for the municipalities of Minas Gerais |
title_sort |
conditions in tax collection: an analysis for the municipalities of minas gerais |
publisher |
Universidade Estadual de Maringá |
series |
Enfoque : Reflexão Contábil |
issn |
1984-882X |
publishDate |
2017-05-01 |
description |
Aiming to know which local characteristics influence the own tax revenues of municipalities in Minas Gerais, the bibliographic referential of this article versa on federalism and fiscal decentralization, indicating variables identified in the literature as determinants of municipal tax collection. The own tax revenues depends mainly on municipal tax bases and the rates levied on these bases. Thus, the municipality's income, as well as the weight of urban activities and the degree of formalization of economic activity, determine the size of this tax base and consequently the amount of funds raised. To analyze the local characteristics, secondary data were collected on the fiscal capacity of Minas Gerais municipalities for 2010, in view of the availability of data for this year. Was used factor analysis to group the variables, and quantile regression (RQ) to check the effect of these in different stages of Municipal Own Revenues (MOR). Were obtained three factors: "Economic Aspects"; "Structural Aspects" and "Financial Aspects", which grouped the variables according to the correlation shown between them. With the RQ could be seen that these factors affect differently the quantile MOR (q.10, q.25, q.50, q.75 and q.90), and the highest rates are attributed to higher own tax revenues levels, demonstrating that these factors are most influential in the municipalities of higher own tax revenues. Knowing the conditions of own revenues of municipalities allows the public administration to implement actions to avoid the tax collection inefficiency, promoting the main economic activities that make up your tax base. |
url |
http://www.periodicos.uem.br/ojs/index.php/Enfoque/article/view/33938 |
work_keys_str_mv |
AT michelleaparecidavieira conditionsintaxcollectionananalysisforthemunicipalitiesofminasgerais AT luizantonioabrantes conditionsintaxcollectionananalysisforthemunicipalitiesofminasgerais AT fernandamariadealmeida conditionsintaxcollectionananalysisforthemunicipalitiesofminasgerais AT tarraraalvesdasilva conditionsintaxcollectionananalysisforthemunicipalitiesofminasgerais AT marcoaureliomarquesferreira conditionsintaxcollectionananalysisforthemunicipalitiesofminasgerais |
_version_ |
1721490807450501120 |