Análise sobre a região metropolitana de Goiânia e microrregião sudoeste de Goiás pela ótica de receitas públicas tributárias nos anos de 2010 e 2015
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2017-04-07
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Universidade Federal de Goiás
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Among public finances, tributary revenues of municipal origin represent a few studied theme in Brazilian geography, possibly for the non understanding of its role for the municipal, regional or metropolitan management. Its role in the municipalities is linked to its defrayal and authonomy in relation to states and federal government. Thus, this study aims to perform a comparative analysis between the Metropolitan Region of Goiânia (RMG) and Microrregion Southwest of the State of Goiás (MSG) (both located in the state of Goiás, Brazil) in the scope of the selected public tributary revenues: Urban Land Tax (IPTU), Tax on Services of Any Nature (ISSQN), Tax on Transmission of Real Estate Property (ISSQN) and Rural Land Tax (ITR) verifying their likenesses and differences in these aspects. The selected revenues present aspects of spatial dynamics as means of use and occupation of the soil, land structure, movement of the real estate, commerce and equipments of collective use. The methodological steps of the research are bibliographical and documentary review about politics, theory of State, Federalism, the role of municipality and local power, review of the Brazilian constitutions mainly in tributary aspects, region and regionalization, metropolization, spatial dynamics in the state of Goiás, tax codes of the selected municipalities, public management and functions of common interest. The gathering of secondary data in different bases and the spatialization of data and gathered information allowed the analysis of the researched dynamics and empiricism of the theoretical discussions. The researched environments present similar systems of tributary collection, but are inserted in different spatial contexts: RMG in a metropolitan context with the presence of integrated mass transit and the MSG in a context surrounded by the agribusiness and agricultural productivity. These logics impact differently in the tributary collection and defrayal of the municipalities. RMG has an insuficcient project of management for the common requests of the municipalities. As a suggestion, the application of the inter-municipal public consortias may guarantee services and infrastructure, the it has been happened in some municipalities of MSG.
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OLIVEIRA, B. C. Análise sobre a região metropolitana de Goiânia e microrregião sudoeste de Goiás pela ótica de receitas públicas tributárias nos anos de 2010 e 2015. 2017. 132 f. Dissertação (Mestrado em Geografia) - Universidade Federal de Goiás, Goiânia, 2017.