A gestão fiscal dos municípios mineiros: uma análise a partir do índice de esforço fiscal

Abstract

Public tax management analysis occurs by the verification of certain indices. The fiscal effort evaluation allows through statistical calculations to estimate the potential tax burden that the government would be able to obtain. The goal of this research was to assess the fiscal effort and the variables that determine the taxation ability of 662 municipalities in the State of Minas Gerais during the fiscal year of 2011, and on the basis of the calculated index discuss the potential revenue of municipalities and municipal tax efficiency in Minas Gerais. It was concluded that the fiscal effort is 1.30, which meansthe effective tax burden in the municipalities regarding its own resources, is higher than estimated, requiring taxpayers a greater fiscal effort. The tax capacity of the municipalities is therefore overused, featuring a low potential for collecting and demonstrating with some restrictions inefficiency in management of public revenue.