Brazilian Tax Distribution: influence on local development indices

Authors

  • Ari Söthe Universidade Federal da Fronteira Sul (UFFS)
  • Patrícia Luiza Kegel Fundação Universidade Regional de Blumenau (Furb)
  • Monize Sâmara Visentini Universidade Federal da Fronteira Sul (UFFS)

DOI:

https://doi.org/10.21527/2237-6453.2019.48.159-174

Keywords:

Tax distribution. Development indices. Budget execution.

Abstract

The objective of this research is to analyze the influence of the distributive mechanisms of the Brazilian tax structure in the health, education and employment and income indices of the municipalities of Santa Catarina, through its budget execution. The methodology is described as descriptive cross-sectional, with documentary data collection and quantitative approach. The research was carried out with a probabilistic sampling of 170 municipalities that integrate the population of the 295 municipalities of Santa Catarina. The results of the research demonstrate the significant influence on the development indices analyzed. However, the correlation is small or medium and with little capacity for explanation between the variables of the tax distribution and development indexes, as well as the variables of budget execution and development indexes. From the evaluation of the influence of the distributive mechanisms on the development indices of the three areas by category classes, a significant correlation was identified only in the area of ​​employment and income, as well as a correlation effect with average explanatory capacity. It is concluded that the increase in tax distribution and budget execution influence development indices. Thus, it is necessary to improve the current mechanisms, so that they can be precursors to the qualification of local development indexes.

Author Biographies

Ari Söthe, Universidade Federal da Fronteira Sul (UFFS)

Doutor em Desenvolvimento Regional pela Universidade Regional de Blumenau - FURB. Mestre em Contabilidade pela Universidade Regional de Blumenau - FURB. Professor da Universidade Federal da Fronteira Sul - UFFS.

Patrícia Luiza Kegel, Fundação Universidade Regional de Blumenau (Furb)

Doutora em Direito Internacional pela Universidade Federal de Santa Catarina – UFSC. Professora do Programa de Pós-Graduação em Desenvolvimento Regional da Fundação Universidade Regional de Blumenau (FURB)

Monize Sâmara Visentini, Universidade Federal da Fronteira Sul (UFFS)

Doutora em Administração pela Universidade Federal do Rio Grande do Sul (UFRGS). Professora do Programa de Pós-Graduação em Desenvolvimento e Políticas Públicas da Universidade Federal da Fronteira Sul (UFFS),  Campus Cerro Largo, RS.

Published

2019-08-27

How to Cite

Söthe, A., Kegel, P. L., & Visentini, M. S. (2019). Brazilian Tax Distribution: influence on local development indices. Development in Question Journal, 17(48), 159–174. https://doi.org/10.21527/2237-6453.2019.48.159-174