Banca de DEFESA: VIRGÍNIA MARIA DE MORAIS CHACON

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : VIRGÍNIA MARIA DE MORAIS CHACON
DATE: 20/07/2026
TIME: 14:00
LOCAL: VIDEOCONFERÊNCIA
TITLE:

Determinants of Fiscal Effort in Brazilian Municipalities

KEY WORDS:

municipal fiscal effort; Fiscal federalism; Intergovernmental transfers; Flypaper effect; Political-electoral cycles.

 

PAGES: 87
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

This dissertation analyzes the determinants of fiscal effort among Brazilian municipalities within the context of fiscal federalism between 2015 and 2024. Despite the strengthening of municipalities brought about by the 1988 Federal Constitution, their capacity to generate own-source revenue remains characterized by high heterogeneity and significant dependence on intergovernmental transfers. The research  seeks to identify the key factors associated with municipal fiscal effort, defined as the capacity of local governments to mobilize own-source revenue. The study draws upon theories of fiscal federalism, public choice, political-electoral cycles, and the "flypaper effect." Fiscal effort was operationalized through two complementary measures: revenue intensity (tax revenue relative to municipal GDP) and fiscal autonomy (tax revenue relative to Net Current Revenue). Factors analyzed included dependence on the Municipal Participation Fund (FPM), population size, population density, local economic structure, personnel expenditures, electoral cycles, and socioeconomic indicators. This is an empirical-analytical study based on a longitudinal panel dataset of Brazilian municipalities covering the 2015–2024 period. Fixed-effects models with robust standard errors clustered at the municipal level were estimated, complemented by sensitivity analyses, regional models, and dynamic models estimated using System GMM. The results indicate that dependence on intergovernmental transfers is associated with reduced municipal fiscal effort, supporting the hypothesis of revenue accommodation. Furthermore, municipalities with greater economic dynamism tend to exhibit higher levels of fiscal effort, whereas higher personnel expenditures are negatively associated with own-source revenue mobilization. The study concludes that municipal fiscal effort in Brazil is primarily conditioned by local economic structure, dependence on transfers, and the internal fiscal constraints of municipal governments. The findings contribute to the debate on financial autonomy, fiscal federalism, and the sustainability of local public finances.

COMMITTEE MEMBERS:
Externo à Instituição - JOSEDILTON ALVES DINIZ - UFPB
Interno - 3297036 - LUIS MANUEL ESTEVES DA ROCHA VIEIRA
Presidente - 1149555 - SEVERINO CESARIO DE LIMA