Análise dos determinantes da arrecadação tributária dos municípios brasileiros entre os anos 2006 e 2016

Abstract

This work seeks to analyze the determinants of tax collection in Brazilian municipalities. The theoretical framework deals with the autonomy given to municipalities by the 1988 federal constitution and the importance of tax collection for the maintenance and quality of public service provision, indicating variables identified in the literature as determinants of collection. Methodologically, the OLS grouped data model, the fixed effects model and the random effects model were estimated. Data were obtained from the IPEADATA, IBGE and FIRJAN System databases. After estimating the econometric model, it was observed that all variables were statistically significant, with the variable GDP, service sector GDP, industrial sector GDP, FPM and IFDM having a positive impact on tax collection. On the other hand, the ICMS quota and the GDP of the agricultural sector had a negative effect. Knowing the determinants of the municipalities' own collection allows public management to implement actions that avoid collection inefficiency, giving them autonomy and enabling the provision of quality public services to the population