Finanças públicas municipais: estudo sobre receitas transferidas e receitas próprias do município de Laranjeiras do Sul - PR

Abstract

The present monograph aims to conduct a study on the relationship between transferred revenues and own revenues, along with the calculation of the Tax Performance Index (IDTE). To achieve the proposed general objective, a case study was carried out in a sample issued between 2007 and 2016, of the municipality of Laranjeiras do Sul-PR. To support and allow the understanding of the analysis, the theoretical foundation on the principles, categories, distribution of tax revenue, as well as the methodology for calculating the IDTE - with respect to measuring the degree of dependence that the municipality holds in relation to intergovernmental transfers - were addressed. The approaches were carried out with quantitative and qualitative characteristics, and the interpretation of the data made on municipal revenues was through balance sheet tools, vertical and horizontal analysis, complemented by comments about municipal revenues. The information was analyzed, addressing the aspects of QPM collection through ICMS, FPM, IPTU, ISSQN, ITBI, IRRF, taxes, and other revenues. The results show an increase in the collection of most of the revenues, despite large oscillations, the highlights in collection volume were ISSQN and FPM, own tax revenue and intergovernmental transfers, respectively, and it was proven the existence of financial dependence on intergovernmental transfers through the calculation of IDTE.