Transferências intergovernamentais e a qualidade no gasto público em municípios gaúchos: um estudo no contexto do federalismo e descentralização fiscal

Abstract

The present study aimed to evaluate the effect of current municipal revenue sources on the quality of public spending in the municipalities of the state of Rio Grande do Sul. From fiscal decentralization, municipal financing passes through the federal transfer of the Municipal Participation Fund (FPM), and the dependence of the municipalities for this resource was obtained through the division between the FPM resource and the current municipal revenue. In the same way, the percentage of the composition of municipal revenues with own revenues, ISS and IPTU, and the state's return revenues, ICMS and IPVA were obtained. In possession of municipal dependence on FPM resources, investment spending was related to the dependence on PFM. As for the methodology, the study is characterized as descriptive, with a quantitative data approach and the use of statistical procedures. Its operationalization occurs through the collection of secondary data with documentary research. The results demonstrate a strong negative correlation between investment spending and the dependence on FPM in micro-municipalities within the first population range of FPM distribution, municipalities with up to 10,188 inhabitants. However, this relationship is weak or non-existent in the municipalities of the following population groups. The literature deals with this dependence of small municipalities on FPM resources and discusses the distortions that this resource causes in municipal financing, and the present research collaborates with this information, adding quality spending, influenced by the lower dependence on FPM in these municipalities.