Arrecadação própria e da carga tributária nos municípios da grande Natal

Abstract

Constitutional transfers represent a large source of budget revenue for municipalities. However, some places getting around this by increasing its own revenue through good policy practices. This scenario, the general purpose of the article is to identify the evolution of own revenues of the municipalities that make up the Great Natal - RN. And as specific objectives: to analyze the percentage share of tax revenues in the total revenues of municipalities and check the evolution of revenues between the periods of 2009 and 2014. Therefore, the processing took place in three stages: exploratory analysis of PRP variables and CTIM with respect to central measures, dispersion, distribution and outliers; Cluster analysis and test t for paired samples average. The results point to the formation of 3 groups according to the fiscal effort (low, medium and high). On average we see a positive development in own revenues of the municipalities that was confirmed by the t test. It concludes that despite the dependence on transfers of resources, the municipalities have made efforts to increase their collection and consequently their available revenues.