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Revenue performance of municipalities of Bahia and Pernambuco: the analysis in the first decade of the 21st century

Author

Listed:
  • Luís Abel da Silva Filho

    (Universidade Regional do Cariri)

  • Francisco Ebeth Mascarenhas de Lima

    (Universidade Regional do Cariri)

  • Joyce Gonçalves Palácio

    (Universidade Regional do Cariri)

  • William Gledson e Silva

    (Universidade do Estado do Rio Grande do Norte)

Abstract

Fiscal decentralization, starting in the late 1980s, aimed to encourage the strengthening of states and municipalities, based on increasing collection capacity and increasing constitutional transfers. This was confirmed when it was realized that own revenues have increased in their share as a proportion of the total revenues of municipalities. Taking into account these aspects, the article aimed to analyze the collection of the main municipal taxes in the states of Bahia and Pernambuco in 2002 and 2011. In this sense, the municipalities had divided into 2 groups: one with less than 50,000 inhabitants; another, those with 50,000 or more inhabitants, in order to simplify the analysis. The data are from the National Treasury Secretariat (STN) and were collected from FINBRA’s Finance Bank. From the methodological point of view, the relevant literature had revised and then Ordinary Least Squares (OLS) used multiple log-log regressions. The examination of the results revealed that, in fact, the ISSQN is the main responsible for the total amount collected for about 70% of the variation of the own taxes obtained in full. The fit of the model was significant with the variables representative at 5.0% and 1.0%.

Suggested Citation

  • Luís Abel da Silva Filho & Francisco Ebeth Mascarenhas de Lima & Joyce Gonçalves Palácio & William Gledson e Silva, 2017. "Revenue performance of municipalities of Bahia and Pernambuco: the analysis in the first decade of the 21st century," Revista de Economia Mackenzie (REM), Mackenzie Presbyterian University, Social and Applied Sciences Center, vol. 14(1), pages 107-122, January-J.
    • Handle: RePEc:aft:journl:v:14:1:2017:jan:jun:p:107-122
    DOI: -
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