Analysis of impact of federal and state governments transfers in development of the municipalities in the of Santa Catarina

Authors

  • Júlio César da Silva Universidade Regional de Blumenau -FURB
  • Rosemar José Hall Universidade Regional de Blumenau -FURB
  • Itzhak David Simão Kaveski Universidade Regional de Blumenau -FURB
  • Nelson Hein Universidade Regional de Blumenau -FURB

DOI:

https://doi.org/10.5902/1983465911332

Abstract

The objective of this research is to analyze the relationship between the transfers of state and federal resources on developing the municipalities of Santa Catarina. The research was classified as descriptive, with procedures that characterize it as a documentary, with data from the state fund transfers (ICMS) and federal (FUNDEB and FPM) received by the 293 municipalities of Santa Catarina from 2008 to 2011. As for approach, the research was characterized as quantitative, using multiple linear regression. The main results of the research demonstrate a relationship between the development of municipalities and fundraising. And, also demonstrated that the fact that a greater amount of resources implies having a greater IFDM. Several municipalities with large resource inputs had a value of IFDM (2012) lower than its position in revenue ranking, however the scenarios projected for 2013 and 2014 the ranking positions have an increased bias, which is, began to improve.

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Author Biographies

Júlio César da Silva, Universidade Regional de Blumenau -FURB

Doutorado em Ciências Contábeis e Administração do Programa de Pós-Graduação em Ciências Contábeis - PPGCC

Rosemar José Hall, Universidade Regional de Blumenau -FURB

Doutorado em Ciências Contábeis e Administração do Programa de Pós-Graduação em Ciências Contábeis - PPGCC

 

Itzhak David Simão Kaveski, Universidade Regional de Blumenau -FURB

Mestrando em Ciências Contábeis do Programa de Pós-Graduação em Ciências Contábeis - PPGCC

Nelson Hein, Universidade Regional de Blumenau -FURB

Professor do Mestrado e Doutorado do Programa de Pós-Graduação em Ciências Contábeis - PPGCC

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Published

2017-12-20

How to Cite

Silva, J. C. da, Hall, R. J., Kaveski, I. D. S., & Hein, N. (2017). Analysis of impact of federal and state governments transfers in development of the municipalities in the of Santa Catarina. Revista De Administração Da UFSM, 10(4), 688–704. https://doi.org/10.5902/1983465911332

Issue

Vol. 10 No. 4 (2017): Out - Dez

Section

Articles

License

Authors of articles published by ReA/UFSM retain the copyright of their works, licensing them under the Creative Commons (CC-BY 4.0), which allows articles to be reused and distributed without restriction, provided that the original work is properly cited.