Esforço fiscal e transferências de recursos aos municípios cearenses

Abstract

This work investigates the relationship between tax revenue per capita and resource transfers in Ceará between 2003 and 2007, aiming to determine if the resources transferred are contributing to reward tax effort and/or reduce inequality, since this tends to encourage the self - sufficiency of the municipalities of Ceará. To do this, panel data models were used to capture the effect on the volume and rate of municipal autonomy. The results show that the volume of resource transfers to municipalities in Ceara induces a "laziness tax", i.e., municipalities that receive more resources per capita in a given fiscal year collect less in subsequent years. Furthermore, one can say that there is no relationship between the amount of resources invested in social areas with the level or changes in store for the following period.