التفاصيل البيبلوغرافية
| العنوان: |
MUNICIPAL TAX EFFORT: AN ANALYSIS OF THE BEHAVIOR OF THE MUNICIPAL PARTICIPATION FUND (FPM) IN RELATION TO THE TAX REVENUE OF MUNICIPALITIES IN THE MICRO-REGION OF ARAÇUAÍ/MG FROM 2013 TO 2018. |
| المؤلفون: |
Ramalho Esteves, Andreza, Pereira da Silva, Sidnei, Gomes dos Santos, Maxwel, Coutinho Filho, Fernando Batista |
| المصدر: |
Cadernos de Finanças Públicas; 2023, Vol. 23 Issue 2, p2-27, 26p |
| مصطلحات موضوعية: |
GOVERNMENT revenue, MUNICIPAL revenue, MUNICIPAL government, PUBLIC finance, INTERNAL revenue, BEHAVIORAL assessment |
| مستخلص: |
This research sought to analyze the behavior of the FPM in relation to the tax revenue of municipalities in the Araçuaí/MG micro-region, from 2013 to 2018; as well as to analyze the behavior of the FPM transfer in relation to budget revenue; to evaluate the application of the FPM and to verify whether there are measures by municipal governments to increase tax revenue. In view of this, it is hoped that this study, by demonstrating the origins of the resources and the financial amount of the FPM transfer, will contribute to the study of public finance and to the population of the Araçuaí/MG micro-region. This research is characterized as: bibliographical, documentary and field. It was found that revenue from other sources is not able to maintain the fiscal balance and investments of the municipalities. The results also showed a low tax effort index. [ABSTRACT FROM AUTHOR] |
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| قاعدة البيانات: |
Complementary Index |
