Federalismo Fiscal e Desigualdades Regionais: Uma análise dos impactos do Fundo de Participação dos Municípios (FPM) sobre o desenvolvimento e a equalização fiscal
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Data
2022-01-10
Autores
Granai, Felipe Bauer [UNESP]
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Universidade Estadual Paulista (Unesp)
Resumo
O objetivo dessa dissertação é investigar a principal transferência intergovernamental para os municípios brasileiros, o Fundo de Participação dos Municípios (FPM), no que diz respeito a duas dimensões: i) seu papel sobre o desenvolvimento dos municípios e ii) o impacto dessas transferências em termos de equalização de receitas fiscais. Para tal, primeiramente, realizamos uma revisão das correntes teóricas acerca do federalismo fiscal e discutimos as principais características do federalismo brasileiro, o que evidenciou a importância do FPM como instrumento para a análise. Por fim, estimamos dois modelos econométricos de Dados em Painel com Efeitos Fixos. No primeiro modelo, dispondo de um painel de municípios para os anos 2005-2016, avaliamos o papel do FPM sobre o desenvolvimento socioeconômico, tomando como proxy para o desenvolvimento o Índice Firjan de Desenvolvimento Municipal (IFDM). Já no segundo modelo, dispondo de uma amostra de 3.272 municípios para os anos de 2003-2018, estimamos se os aumentos das transferências do FPM ajudam na aproximação das receitas orçamentárias per capita dos municípios tendo como base a seguinte medida de referência: desvios em relação a receita orçamentária per capita média dos municípios da região Sudeste. Ambos os modelos foram estimados para a amostra toda, para as cinco regiões e também separando os municípios de acordo com a classificação de suas respectivas microrregiões pela Política Nacional de Desenvolvimento Regional (PNDR). Os resultados das estimativas sugerem que, em ambos os modelos, não obstante ao fato do FPM ter um efeito positivo sobre o desenvolvimento municipal e sobre a equalização de receitas orçamentárias, esse efeito é menor, e às vezes nulo, justamente nos municípios onde ele deveria ser mais relevante.
The aim of this dissertation is to investigate the main intergovernmental transfer to Brazilian municipalities, the Municipal Participation Fund (FPM), with regard to two dimensions: i) its role in the development of municipalities and ii) the impact of these transfers on terms of tax revenue equalization. To this end, first, we carried out a review of theoretical currents on fiscal federalism and discussed the main characteristics of Brazilian federalism, which highlighted the importance of the FPM as an instrument of analysis. Finally, we estimate two econometric models of Panel Data with Fixed Effects. In the first model, using a panel of municipalities for the years 2005-2016, we evaluated the role of FPM in socioeconomic development, using the Firjan Municipal Development Index (IFDM) as a development proxy. In the second model, with a sample of 3,272 municipalities for the years 2003-2018, it was estimated whether increases in FPM transfers help to approximate the municipalities' per capita budget revenues, based on the following reference measure: budget deviations average per capita revenue of municipalities in the Southeast region. Both models were estimated for the entire sample, for the five regions and also separating the municipalities according to the classification of their respective microregions by the National Policy for Regional Development (PNDR). The results of the estimates suggest, in both models, that, although the FPM has a positive effect on municipal development and on the equalization of budget revenues, this effect is smaller, and sometimes null, precisely in the municipalities where it is located. wore. should be more relevant.
The aim of this dissertation is to investigate the main intergovernmental transfer to Brazilian municipalities, the Municipal Participation Fund (FPM), with regard to two dimensions: i) its role in the development of municipalities and ii) the impact of these transfers on terms of tax revenue equalization. To this end, first, we carried out a review of theoretical currents on fiscal federalism and discussed the main characteristics of Brazilian federalism, which highlighted the importance of the FPM as an instrument of analysis. Finally, we estimate two econometric models of Panel Data with Fixed Effects. In the first model, using a panel of municipalities for the years 2005-2016, we evaluated the role of FPM in socioeconomic development, using the Firjan Municipal Development Index (IFDM) as a development proxy. In the second model, with a sample of 3,272 municipalities for the years 2003-2018, it was estimated whether increases in FPM transfers help to approximate the municipalities' per capita budget revenues, based on the following reference measure: budget deviations average per capita revenue of municipalities in the Southeast region. Both models were estimated for the entire sample, for the five regions and also separating the municipalities according to the classification of their respective microregions by the National Policy for Regional Development (PNDR). The results of the estimates suggest, in both models, that, although the FPM has a positive effect on municipal development and on the equalization of budget revenues, this effect is smaller, and sometimes null, precisely in the municipalities where it is located. wore. should be more relevant.
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Palavras-chave
Federalismo Fiscal, FPM, Desigualdades Regionais, Equalização Fiscal, Transferências Intergovernamentais, Desenvolvimento Municipal, Fiscal Federalism, Regional Inequalities, Fiscal Equalization, Intergovernmental Transfers, Municipal Development