Distribuição Tributária Brasileira: Influência nos Índices de Desenvolvimento Local
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...
| Main Authors: | , , |
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| Format: | Article |
| Language: | Portuguese |
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Universidade Regional do Noroeste do Estado do Rio Grande do Sul
2019-01-01
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| Series: | Desenvolvimento em Questão |
| Subjects: | |
| Online Access: | http://www.redalyc.org/articulo.oa?id=75260400010 |
| _version_ | 1797252339068829696 |
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| author | Ari Söthe Patrícia Luiza Kegel Monize Sâmara Visentini |
| author_facet | Ari Söthe Patrícia Luiza Kegel Monize Sâmara Visentini |
| author_sort | Ari Söthe |
| collection | DOAJ |
| description | 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 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. |
| first_indexed | 2024-03-07T20:49:09Z |
| format | Article |
| id | doaj.art-d0fa8d5525dc4e999fb763d788cc56b6 |
| institution | Directory Open Access Journal |
| issn | 1678-4855 2237-6453 |
| language | Portuguese |
| last_indexed | 2024-04-24T21:16:35Z |
| publishDate | 2019-01-01 |
| publisher | Universidade Regional do Noroeste do Estado do Rio Grande do Sul |
| record_format | Article |
| series | Desenvolvimento em Questão |
| spelling | doaj.art-d0fa8d5525dc4e999fb763d788cc56b62024-03-21T18:53:29ZporUniversidade Regional do Noroeste do Estado do Rio Grande do SulDesenvolvimento em Questão1678-48552237-64532019-01-011748159174https://doi.org/10.21527/2237-6453.2019.48.159-174Distribuição Tributária Brasileira: Influência nos Índices de Desenvolvimento LocalAri SöthePatrícia Luiza KegelMonize Sâmara VisentiniThe 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 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.http://www.redalyc.org/articulo.oa?id=75260400010tax distributiondevelopment indicesbudget execution |
| spellingShingle | Ari Söthe Patrícia Luiza Kegel Monize Sâmara Visentini Distribuição Tributária Brasileira: Influência nos Índices de Desenvolvimento Local Desenvolvimento em Questão tax distribution development indices budget execution |
| title | Distribuição Tributária Brasileira: Influência nos Índices de Desenvolvimento Local |
| title_full | Distribuição Tributária Brasileira: Influência nos Índices de Desenvolvimento Local |
| title_fullStr | Distribuição Tributária Brasileira: Influência nos Índices de Desenvolvimento Local |
| title_full_unstemmed | Distribuição Tributária Brasileira: Influência nos Índices de Desenvolvimento Local |
| title_short | Distribuição Tributária Brasileira: Influência nos Índices de Desenvolvimento Local |
| title_sort | distribuicao tributaria brasileira influencia nos indices de desenvolvimento local |
| topic | tax distribution development indices budget execution |
| url | http://www.redalyc.org/articulo.oa?id=75260400010 |
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