Banca de QUALIFICAÇÃO: JOHNATAN RAFAEL SANTANA DE BRITO

Uma banca de QUALIFICAÇÃO de DOUTORADO foi cadastrada pelo programa.
DISCENTE : JOHNATAN RAFAEL SANTANA DE BRITO
DATA : 06/12/2016
HORA: 10:00
LOCAL: NEPSA
TÍTULO:

Public Finance and Fiscal Federalism: an analysis of the existence of different levels of fiscal performance of municipalities.

PALAVRAS-CHAVES:

Public Finance, Fiscal Performance, Federative Pact, Performance Levels, Municipalities.

PÁGINAS: 112
GRANDE ÁREA: Ciências Sociais Aplicadas
ÁREA: Administração
RESUMO:

Studies dealing with the issue of public finances of brazilian municipalities do not have presented arguments about the fiscal performance of these federal entities, ie not develop consistently an analysis of the outcome of the relationship between tax revenues and the need for resources to carry out your current expenses and investments. Also, there is not a clear understanding as to offer equanimous opportunities for municipalities to exercise their autonomy provided for in the federal pact. The aim of this thesis is to fill this theoretical space presenting an analysis of the existence of distinct levels of fiscal performance between municipalities and that this reflects the federative relations and the exercise of competences of local governments, in addition to observing the fiscal-federative model current and the diversity of the needs of municipalities are aligned. The analysis emphasizes the use of the behavior of tax revenues and therefore is characterized by the presentation of a set of arguments that do not suffer influence of flypaper effect, while eliminating the bias of fiscal illusion, common to works dealing with municipal finance in Brazil for carrying out their analysis from the budget revenues. To achieve the stated purposes, this thesis analyzes 4,207 municipalities, over the years 2001 and 2012, through multivariate tooling cluster analysis to group the municipalities according to their similarities of socio-economic and budgetary characteristics, and enable the identification of differences performance from the inclusion of an index created to capture the movement of the tax results in the period. In general, identified the existence of different levels of performance, and established the relationship of influence between the federal pact and the fiscal results of the municipalities.

MEMBROS DA BANCA:
Interno - 350499 - DINAH DOS SANTOS TINOCO
Presidente - 1754953 - HIRONOBU SANO
Externo à Instituição - LUIZ ANTÔNIO ABRANTES - UFV
Externo à Instituição - ÍTALO FITTIPALDI - UFPB