Finanças públicas nos municípios da AMOSC: uma análise para o período 2018 e 2022

Abstract

This thesis analyzes the public finances of the municipalities of the Association of Municipalities of Western Santa Catarina (AMOSC) between the years 2018 and 2022, focusing on tax administration and the behavior of municipal revenues and expenditures. The study investigates factors that interfere with tax generation and collection, as well as the characteristics and developments of public finances in the region. The results provided an overview of the fiscal evolution of the municipalities, aiding in the formulation of policies to optimize revenue collection and reduce dependence on government transfers. The research addresses the importance of efficient tax administration, highlighting management models that aim to optimize tax collection in a local context. The influences of the local economic structure and tax legislation on the revenue-raising capacity are explored, and the impacts of tax incentives and collection technologies on strengthening municipal revenues are discussed. The proposals to improve fiscal sustainability include diversifying revenue sources, modernizing fiscal processes, and continuous training of public servants. The analysis also details the changes in expenditure patterns, especially in response to the COVID-19 pandemic, and the impact of the public policies implemented during this period. The results reveal a significant effort to adapt fiscal practices in the face of economic challenges, highlighting the resilience of the municipalities of AMOSC. The work concludes with recommendations to promote more sustainable financial management and indicates future research directions to deepen the understanding of municipal finances.