Modelagem de processo de análise de valor adicionado fiscal para pequenos municípios

Abstract

Public managers need to know how deep is composed Economic Value Added for your county, as well as leverage it and get a bigger slice of constitutional transfers, such as quota-share of the ICMS. This monograph has as its central objective the creation of a process model to analyze data that impact directly on the value added generated in small municipalities of Paraná. The methodological procedures for obtaining results were based on the applied research and the way to approach the problem. This research was characterized as quantitative. As to the objectives, this study sought to form an exploratory and descriptive research with bibliographic technical procedures, documentation, case study and ex-postfacto. The procedures for data analysis were processed from a thematic analysis. He excelled in tables and graphs where are concentrated the generation of value added of the municipality. It was found that the value added from the municipality focuses on industry and commerce. It has been shown what are the main branches of existing activities in the municipality and its contribution to the formation of value added. It was shown that the contribution of agriculture, primary production, is in third place in the formation of the index, showing the evolution of the municipality for the secondary and tertiary sectors. In conclusion this study suggests the municipal managers or to state agencies to create a software that systematizes data of DFCs and DEFIS and provide managers a detailed view, with charts and graphs, as it is formed of the value added in their municipality.