Estudo comparativo da arrecadação tributária relacionado aos investimentos na saúde, educação e despesa com pessoal dos Municípios da Mesorregião sudoeste do Paraná

Abstract

This research aimed to carry out a comparative study of tax collection and allocation of resources for health, education and expenses among the thirty-seven municipalities of meso southwestern Paraná. To achieve the proposed objective, we conducted an analysis of the collections through the financial statements of municipalities studied, disclosed in the system of the National Treasury in the years 2011 to 2013. As well as the allocation of funds raised and their evolution. To support the understanding of the study were discussed, the theoretical foundation about the municipal tax revenue, the tax division and the main aspects of property tax, ISS, ITBI, QPM-ICMS, QPM-IPVA and FPM as part of Net Income Chains. And yet, the spending limits to be observed by municipalities, health, education and personnel expenses. They present research the historical data of the municipalities of meso southwest of Parana, about its foundation, first residents, and date of their emancipation, and also statistical data released by the Brazilian Institute of Geography and Statistics. The tax revenues of municipalities was submitted to vertical and horizontal analysis, to demonstrate its evolution during the period from 2011 to 2013. After study and analysis of the data collected as a result, it was found that the allocation of resources to the area education in the year 2011 do not correspond to the legislative determination in 24 of the 37 municipalities analyzed. In 2012, 14 of the 37 cities studied did not allocate to education the minimum values established by law. And in 2013, 19 out of the 36 municipalities.