Analysis of per capita revenue in catarinian municipalities according to net current revenue

Authors

DOI:

https://doi.org/10.21680/2176-9036.2019v11n2ID18169

Keywords:

Public revenue. Public sector. Per capita. Net current revenue.

Abstract

Purpose: The objective of this research was to identify the per capita income in the municipalities of Santa Catarina based on Net Current Revenue and the relation between own revenues, transfers with the capacity of each municipality.

Methodology: The present study, with regard to the objectives as descriptive, as it seeks to analyze public revenue per capita, analogous to procedures is characterized as documentary, since it makes possible, from the published reports, in relation to the approach to the problem, as quantitative research, using values ??and their correlations. The period under analysis comprises the years 2015 and 2016. The sample consists of 295 municipalities in Santa Catarina.

Results: The results show that, in the stratification and analysis, the Per Capita Net Current Revenue by size of Municipality, to which the larger municipalities have, proportionally, a better distribution of the municipal collection, which culminates in a greater capacity to cope with the demands social policies. On average, the per capita net current revenue of the municipalities of Catarinenses in the years 2015 and 2016 was R $ 3,332.61, with a variation between the minimum and maximum per capita income of R $ 1,377.24 and R $ 8,055.16, which shows a significant discrepancy between the analyzed municipalities.

Contributions of the Study: Considering the values received by the municipalities of Santa Catarina, the research sought to demonstrate and clarify the influence of values received from the Union and the State for investment and maintenance of activities, depending on the population and size of each municipality.the planning and funding of resources for the benefit of the population.

Downloads

Download data is not yet available.

Author Biographies

Roberto Zolet, Specialist in Accounting Applied to the Public Sector (UNOCHAPECÓ).

Specialist in Accounting Applied to the Public Sector (UNOCHAPECÓ) - Address: Avenida Senador Attílio Fontana, 591-E, Bairro Efapi - CEP 89.809-000 - Chapecó, SC. Phone: (49) 3321-8474. ORCID: https://orcid.org/0000-0003-2020-2577

Gilvane Scheren, Master in Accounting and Administration (UNOCHAPECÓ)

Master in Accounting and Administration (UNOCHAPECÓ) - Address: Avenida Senador Attílio Fontana, 591-E, Bairro Efapi - CEP 89.809-000 - Chapecó, SC. Phone: (49) 9 9146-7875. Identifiers (ID):

ORCID: https://orcid.org/0000-0002-7954-622X.

Lattes: http://lattes.cnpq.br/6871699543037646

Celso Galante, Professor in Accounting Sciences at the Community University of the Region of Chapecó (UNOCHAPECÓ)

Professor in Accounting Sciences at the Community University of the Region of Chapecó (UNOCHAPECÓ) - Master in Accounting Sciences (FURB) - Address: Rua Juscelino Kubitschek de Oliveira, 340 E - Bela Vista, Chapecó SC - Brazil - CEP 89804-210. Phone: (49) 3312-2990. 

References

Afonso, J. R. R. & Araújo, É. A. (2000, June). The spending capacity of Brazilian municipalities: own collection and available revenue. In Cadernos Adenauer 4: Municipalities and elections of 2000, São Paulo: Foundation Konrad-Adenauer - Stiftung, 35.

Carvalho, DF (2002). Federative pact and fiscal decentralization in Brazil in the 1990s. VII National Meeting of Political Economy. São Paulo, SP, Brazil, 1.

Constitution of the Federative Republic of Brazil, of October 5, 1988 (1988). Brasilia DF. Obtained on January 30, 2018, at http://www.planalto.gov.br/ccivil_03/Constituicao/ConstituicaoCompilado.htm>.

Catarinense Federation of Municipalities - FECAM. Counties. Florianópolis, SC, Brazil. Obtained on January 10, 2018, at https://www.fecam.org.br/municipio/detalhes-municipio/codMunicipio/.

Finance of Brazil - FINBRA (2018). Accounting data of municipalities. Secretariat of the National Treasury, Brasília, DF. Obtained on January 10, 2018, at https://siconfi.tesouro.gov.br/siconfi/index.jsf.

Gil, AC (2002). How to design research projects. São Paulo, 5 (61), 16-17.

Brazilian Institute of Geography, Statistics. Coordination of Labor Income - IBGE (2006). Get to know cities and states of Brazil. Brasília, DF, Brazil. Obtained on January 10, 2018, at https://cidades.ibge.gov.br/.

Kohama, H. (2017). Public accounting: theory and practice (15th ed.). São Paulo: Atlas.

Law No. 4,320 of March 17, 1964 (1964). Establishes General Norms of Financial Law for the elaboration and control of budgets and balance sheets of the Union, the States, the Municipalities and the Federal District. Obtained on January 10, 2018, at http://www.planalto.gov.br/ccivil_03/leis/L4320.htm>.

Complementary Law No. 101, of May 4, 2000 (2000). It sets public finance standards for accountability in fiscal management and makes other arrangements. Official Journal of the Union, Brasília, published on May 5, 2000. Accessed November 30, 2017, at http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp101.htm.

Raupp, FM & Beuren, IM (2008). Characterization of Accounting Research. In. BEUREN, Ilse Maria (Org). In. BEUREN, Ilse Maria (Org). How to elaborate monographic works in accounting: theory and practice (3rd ed.). São Paulo: Atlas.

Reis, PRC, Costa, TMT and Silveira, SFR (2013). Public income and social assistance in Minas Gerais emancipated the municipalities from 1988 to 1997. REAd. Revista Eletrônica de Administração, 19 (1), 61-82.

Righi, MB and Ceretta, PS (2015). Temporary Analysis of the Revenues of the Municipality of Santa Maria. Public Administration and Social Management, 7 (3), 120-130.

Rodrigues, LN (2008). Effective net current revenue: considerations on municipal public planning. Think Accounting, 7 (28), 1-8.

National Treasury Secretariat - STN (2016). Manual of Accounting Applied to the Public Sector - MCASP [Manual] (7a ed.), Brasília, DF.

National Treasury Secretariat - STN (2017). Manual of Fiscal Statements - MDF [Manual] (8a ed.), Brasília, DF.

Soares, CS, Flores, SAM and Coronel, DA (2014). The behavior of municipal public revenue: a case study in the Municipality of Santa Maria (RS). Development in Question, 12 (25), 312-338.

Court of Accounts of the State of Santa Catarina - TCE / SC (2018). Information of the Municipalities. Florianópolis, SC, Brazil. Retrieved on January 10, 2018, from http://portaldocidadao.tce.sc.gov.br/homesic.php.

Zuccolotto, R., Ribeiro, CPP and Abrantes, LA (2009). The behavior of municipal public finances in the capitals of the Brazilian states. Focus Accounting Reflection, 28 (1), 54-69

Downloads

Published

04-07-2019

How to Cite

ZOLET, R.; SCHEREN, G.; GALANTE, C. . Analysis of per capita revenue in catarinian municipalities according to net current revenue . REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte, [S. l.], v. 11, n. 2, 2019. DOI: 10.21680/2176-9036.2019v11n2ID18169. Disponível em: https://periodicos.ufrn.br/ambiente/article/view/18169. Acesso em: 23 jul. 2024.

Issue

Section

Section 7: International (S7)