ASSESSMENT OF IMPACTS OF CRITERIA FOR DISTRIBUTION OF ROBIN HOOD ICMS LAW IN HUMAN DEVELOPMENT INDEX HALL IN MINAS GERAIS

Authors

  • André Luiz de Paiva UFV - Campus de Rio Paranaíba
  • Juliana Otoni Franco Melo UFV - Campus de Rio Paranaíba
  • Rosiane Maria Lima Gonçalves UFV - Campus de Rio Paranaíba
  • Antônio Carlos Brunozi Júnior Universidade Federal de Viçosa - Campus de Rio Paranaíba

Abstract

It is known that, twenty-five per cent of the GST amounts collected are transferred to municipalities and each state has its own specific legislation. In Minas Gerais, the distribution of resources is accomplished through the economic activity of each county and also through the Robin Hood Act, which seeks to link the transfer of funds social actions. Thus, the present study aimed to evaluate the impact that the criteria for distribution of the GST Act Robin Hood led the Municipal Human Development Index in Minas Gerais. Therefore, we analyzed the period from 2002 to 2008, grouping the 12 counties in meso mining. The processing of data was done through the analysis of panel data. In this case, the results showed that only the variables "Environment", "Food Production" and "Gross Domestic Product (GDP)" correlate with values of social indicators compared. The significance of the variable GDP on social indicators, compared to non-significance of most of the criteria for transfer required by Law Robin Hood, makes clear the weight of the economic agents among municipalities, making them more relevant to the improvement of social needs.

 

Keywords: Robin Hood Act. Panel Data. ICMS. Minas Gerais.

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Author Biographies

André Luiz de Paiva, UFV - Campus de Rio Paranaíba

Graduando em Administração – Universidade Federal deViçosa – Campus de Rio Paranaíba, Instituto de C iênciasHumanas e Sociais.

Juliana Otoni Franco Melo, UFV - Campus de Rio Paranaíba

Graduanda em Administração – Universidade Federal deViçosa – Campus de Rio Paranaíba, Instituto de Ciências Humanas e Sociais.

Rosiane Maria Lima Gonçalves, UFV - Campus de Rio Paranaíba

Doutora em Economia Aplicada – Universidade Federal deViçosa. Docente da Universidade Federal de Viçosa –Campus de Rio Paranaíba, Instituto de Ciências Humanase Sociais (ICHS).

Antônio Carlos Brunozi Júnior, Universidade Federal de Viçosa - Campus de Rio Paranaíba

Docente do curso de Ciências Contábeis. Instituto de Ciências Humanas e Sociais - Universidade Federal de Viçosa - Campus de Rio Paranaíba.

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Published

06-01-2014

How to Cite

PAIVA, A. L. de; MELO, J. O. F.; GONÇALVES, R. M. L.; JÚNIOR, A. C. B. ASSESSMENT OF IMPACTS OF CRITERIA FOR DISTRIBUTION OF ROBIN HOOD ICMS LAW IN HUMAN DEVELOPMENT INDEX HALL IN MINAS GERAIS. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte, [S. l.], v. 6, n. 1, p. 35–63, 2014. Disponível em: https://periodicos.ufrn.br/ambiente/article/view/4129. Acesso em: 4 jul. 2024.

Issue

Vol. 6 No. 1 (2014): Jan./Jun.

Section

ARTICLES

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