Receita pública: efeitos das transferências intergovernamentais na composição das receitas correntes do município de Aparecida de Goiânia
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Data
2024-07-25
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Universidade Federal de Goiás
Resumo
Public revenues in general represent the means by which a country can achieve its social objectives and satisfy the general needs of its people. Thus, in addition to assigning tax powers to federal entities, the Magna Carta of 88 also established cooperation mechanisms between entities, among which intergovernmental transfers of financial and budgetary resources stand out. In this sense, in addition to having their own revenue, states and municipalities can count on resources from other members of the federation to achieve their state objectives. Therefore, it is important to identify the composition of public revenue and know the effects that intergovernmental transfers have on revenue. Thus, the objective of this work was to verify the effect of intergovernmental transfers on the composition of public revenue in Aparecida de Goiânia in the time frame between 2012 and 2021. Through the analysis of the composition of current revenues and the verification of their trends, the different types of transfers made to the municipality of Goiás were analyzed. The results show that the ICMS Quota-Part constitutes a significant part of intergovernmental transfers, along with the FPM and FUNDEB quotas. The results also showed that the ICMS Quota presents an increase in its participation in revenue. Furthermore, FUNDEB's participation in the composition of transfers showed a decrease in the period analyzed.
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Receitas públicas, Transferências intergovernamentais, Tendências, Public revenues, Intergovernmental transfers, Trends
Citação
PEREIRA, Medley Ribeiro. Receita pública: efeitos das transferências intergovernamentais na composição das receitas correntes do município de Aparecida de Goiânia . 2024. 43 f. Trabalho de Conclusão de Curso (Bacharelado em Ciências
Contábeis) – Faculdade de Administração, Ciências Contábeis e Ciências Econômicas, Universidade Federal de Goiás, Goiânia, 2024.