Brazilian Tax Distribution: influence on local development indices
DOI:
https://doi.org/10.21527/2237-6453.2019.48.159-174Keywords:
Tax distribution. Development indices. Budget execution.Abstract
The objective of this research is to analyze the influence of the distributive mechanisms of the Brazilian tax structure in the health, education and employment and income indices of the municipalities of Santa Catarina, through its budget execution. The methodology is described as descriptive cross-sectional, with documentary data collection and quantitative approach. The research was carried out with a probabilistic sampling of 170 municipalities that integrate the population of the 295 municipalities of Santa Catarina. The results of the research demonstrate the significant influence on the development indices analyzed. However, the correlation is small or medium and with little capacity for explanation between the variables of the tax distribution and development indexes, as well as the variables of budget execution and development indexes. From the evaluation of the influence of the distributive mechanisms on the development indices of the three areas by category classes, a significant correlation was identified only in the area of employment and income, as well as a correlation effect with average explanatory capacity. It is concluded that the increase in tax distribution and budget execution influence development indices. Thus, it is necessary to improve the current mechanisms, so that they can be precursors to the qualification of local development indexes.
Downloads
Published
How to Cite
Issue
Section
License
By publishing in Revista Desenvolvimento em Questão, authors agree to the following terms:
All works are published under the Creative Commons Attribution 4.0 International License (CC BY 4.0), which allows:
Sharing — to copy and redistribute the material in any medium or format;
Adaptation — to remix, transform, and build upon the material for any purpose, even commercially.
These permissions are irrevocable, provided that the following terms are respected:
Attribution — authors must be properly credited, a link to the license must be provided, and any changes made must be indicated.
No additional restrictions — no legal or technological measures may be applied that legally restrict others from doing anything the license permits.
Notices:
The license does not apply to elements that are in the public domain or covered by legal exceptions.
The license does not grant all necessary rights for specific uses (e.g., image rights, privacy, or moral rights).
The journal is not responsible for the opinions expressed in the articles, which are the sole responsibility of the authors. The Editor, with the support of the Editorial Board, reserves the right to suggest or request modifications when necessary.
Only original scientific articles presenting research results of interest that have not been previously published or simultaneously submitted to another journal with the same purpose will be accepted.
Mentions of trademarks or specific products are intended solely for identification purposes and do not imply any promotional relationship by the authors or the journal.
License Agreement (for articles published from 2025 onward): Authors retain the copyright to their article and grant Revista Desenvolvimento em Questão the right of first publication.
