Analysis of dependence of the municipalities of Vale do Rio Pardo/RS FPM transfer resources

Abstract

The moment of economic instability is interfering directly in the collection of the taxes of all the federated entities, impacting doubly in the municipalities, both in revenue as in revenue from transfers to constitutional, mainly from the Municipal Participation Fund (FPM), which accounts for 70% of the collection. This scenario subsidized the objective of analyzing the level of dependence of the FPM transfer resources compared to the own collection of COREDE Vale do Rio Pardo, from 2009 to 2016. Methodologically, it is a descriptive research, quantitative-qualitative, with an analytical-comparative approach. In terms of results, the municipalities were stratified according to population range in three distinct groups: groups 2 and 3, with a population of less than 50,000 inhabitants; economic activity little expressive, basically rural; high degree of dependence of the FPM, average of 28 and 41% respectively in the period, and; the group 1, with a population of over 50,000 inhabitants, which constitute municipalities more structured economically, presenting an inverse relationship of dependence of the FPM, with a mean period of 15%. In addition, we observed a high growth revenue in the years of 2010 and 2014, motivated by amendments parliamentary and transfers of capital revenue from the federal government.