Evolução das receitas municipais: o caso de Santa Rosa/RS (2010 – 2017)

Abstract

The objective of this study is to evaluate the evolution of the revenues of the Municipality of Santa Rosa, in the State of Rio Grande do Sul, between 2010 and 2017. As a problem, it was verified the capacity of the evolution of the collection of the own revenues comparatively and of the intergovernmental transfers in the period. In this context, it is understand that municipal revenues are extremely important for the development of a municipality, with the process of financial decentralization for municipalities, according to the Federal Constitution of 1988, was intensified, bringing an increase in administrative, political and tax autonomy of municipalities . For the analysis, data on tax revenues (IPTU, IR, ITIV, ISSQN and TFM) and intergovernmental transfers (ICMS, IPVA and FPM) were collected, extracted from the financial reports of the Municipal Government and deflated by the National Consumer Price Index Ample (IPCA). The results show that there was an increase in the real values of these revenues, except in 2015 and 2016, when Brazil had a reduction in economic activity. It was also verified that among the amounts collected in 2017, ICMS is the most important, followed by the FPM (Municipal Participation Fund), the IPTU and the ISSQN. However, the highest growth in the collection of the analyzed period occurred in the Income Tax (IR), with 138.52%, in the Inspection and Monitoring Fee (TFM), with 119.08%, and in the Real Estate Tax and Urban Territorial Tax ( IPTU), with 81.04%.