Diversification and Elasticity of the Sources of Resources of the Brazilian States and their Relations with the Deficits of Collection
DOI:
https://doi.org/10.21118/apgs.v12i3.6035Resumen
The research analyzed the influence of the diversification and elasticity of the sources of current revenues on the occurrence and
magnitude of the errors of the budget forecast in the Brazilian states. Estimates and collection were collected and analyzed with
Logit and Tobit models with the Panel Data. ?ere was a low diversification of the sources of resources, and there was an overload
in tax revenues. ?e weight attributed to specific categories can be amortized by exploring the possibilities of raising funds in
other areas, such as revenues from services, industry and agriculture. In addition, the elasticity of own revenues influences both
the occurrence and the magnitude of collection deficits, and it’s recommended to manage more elastic revenues to keep up with
the state income growth in the long run and the composition of a mix with elastic and inelastic revenues in moments of economic
instability in short term.
Keywords: Management, Forecasting, Structure, Revenue.
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Citas
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Constituição da República Federativa do Brasil de 1988. Disponível em:<http://www.planalto.gov.br/ccivil_03/constituicao/ConstituicaoCompilado.htm>. Acesso em: 01 out. 2017.
Lei Complementar n. 101, de 04 de maio de 2000. Estabelece normas de finanças públicas voltadas para a responsabilidade na gestão fiscal e dá outras providências.
Disponível em: <http://www.planalto.gov.br/ccivil_03/leis/lcp/lcp101.htm>. Acesso em: 01 out. 2017.
Cameron, A. C., & Trivedi, P. K. (2005). Microeconometrics: methods and applications. Cambridge Universty Press, Cambridge, New York, USA.
Carroll, D. A. (2005). Are state governments prepared for fiscal crises? A look at revenue diversification during the 1990s. Public Finance Review, 33(5), 603-633.
Carroll, D. A. (2009). Diversifying municipal government revenue structures: fiscal illusion or instability? Public Budgeting & Finance, 29(1), 27-48.
Lima, S. C. & Diniz, J. A. (2016). Contabilidade pública - análise financeira governamental. São Paulo: Atlas.
Felix, R. A. (2008). The growth and volatility of state tax revenue sources in the Tenth District. Economic Review-Federal Reserve Bank of Kansas City, 93(3), 63.
Groves, H. M., & Kahn, C. H. (1952). The stability of state and local tax yields. The American Economic Review, 42(1), 87-102.
Groves, S. M., & Valente, G (2003). Evaluating financial condition: a handbook for local government (4a ed). Revisado por Karls Nollenberger. Washington: The International City/Country Management Association.
Hendrick, R. (2002). Revenue diversification: fiscal illusion or flexible financial management. Public Budgeting & Finance, 22(4), 52-72.
Hevesi, A. (2003). Local government management guide. inter-municipal cooperation. State of New York, Office of the State Comptroller, Division of Local Government Services & Economic Development.
Jordan, M. M., & Wagner, G. A. (2008). Revenue diversification in Arkansas cities: the budgetary and tax effort impacts. Public Budgeting & Finance, 28(3), 68-82.
Jordan, M. M., Yan, W., & Hooshmand, S. (2017). The role of State revenue structure in the occurrence and magnitude of negative revenue variance. The American Review of Public Administration, 47(4), 469-478.
Kilby, N. (2014). Does tax revenue diversification help states weather economic downturns? evidence from the great recession. MPA/MPP Capstone Projects. 12.
Shannon, J. (1987). State revenue diversification - the search for balance. In Frederick D. Stocker (Ed), The quest for balance in state-local revenue structures. Lincoln Institute of Land Policy, Tax Polici Roundtable, Property Tax Papers Series TPR-16.
Sobel, R. S., & Holcombe, R. G. (1996). Measuring the growth and variability of tax bases over the business cycle. National Tax Journal, 535-552.
Suyderhoud, J. P. (1994). State-local revenue diversification, balance, and fiscal performance. Public Finance Quarterly, 22(2), 168-194.
Yan, W. (2011). The interactive effect of revenue diversification and economic base on US local government revenue stability. Public Money & Management, 31(6), 419-426.
Yan, W. (2012). The impact of revenue diversification and economic base on state revenue stability. Journal of Public Budgeting, Accounting & Financial Management, 24(1), 58.
Constituição da República Federativa do Brasil de 1988. Disponível em:<http://www.planalto.gov.br/ccivil_03/constituicao/ConstituicaoCompilado.htm>. Acesso em: 01 out. 2017.
Lei Complementar n. 101, de 04 de maio de 2000. Estabelece normas de finanças públicas voltadas para a responsabilidade na gestão fiscal e dá outras providências.
Disponível em: <http://www.planalto.gov.br/ccivil_03/leis/lcp/lcp101.htm>. Acesso em: 01 out. 2017.
Cameron, A. C., & Trivedi, P. K. (2005). Microeconometrics: methods and applications. Cambridge Universty Press, Cambridge, New York, USA.
Carroll, D. A. (2005). Are state governments prepared for fiscal crises? A look at revenue diversification during the 1990s. Public Finance Review, 33(5), 603-633.
Carroll, D. A. (2009). Diversifying municipal government revenue structures: fiscal illusion or instability? Public Budgeting & Finance, 29(1), 27-48.
Lima, S. C. & Diniz, J. A. (2016). Contabilidade pública - análise financeira governamental. São Paulo: Atlas.
Felix, R. A. (2008). The growth and volatility of state tax revenue sources in the Tenth District. Economic Review-Federal Reserve Bank of Kansas City, 93(3), 63.
Groves, H. M., & Kahn, C. H. (1952). The stability of state and local tax yields. The American Economic Review, 42(1), 87-102.
Groves, S. M., & Valente, G (2003). Evaluating financial condition: a handbook for local government (4a ed). Revisado por Karls Nollenberger. Washington: The International City/Country Management Association.
Hendrick, R. (2002). Revenue diversification: fiscal illusion or flexible financial management. Public Budgeting & Finance, 22(4), 52-72.
Hevesi, A. (2003). Local government management guide. inter-municipal cooperation. State of New York, Office of the State Comptroller, Division of Local Government Services & Economic Development.
Jordan, M. M., & Wagner, G. A. (2008). Revenue diversification in Arkansas cities: the budgetary and tax effort impacts. Public Budgeting & Finance, 28(3), 68-82.
Jordan, M. M., Yan, W., & Hooshmand, S. (2017). The role of State revenue structure in the occurrence and magnitude of negative revenue variance. The American Review of Public Administration, 47(4), 469-478.
Kilby, N. (2014). Does tax revenue diversification help states weather economic downturns? evidence from the great recession. MPA/MPP Capstone Projects. 12.
Shannon, J. (1987). State revenue diversification - the search for balance. In Frederick D. Stocker (Ed), The quest for balance in state-local revenue structures. Lincoln Institute of Land Policy, Tax Polici Roundtable, Property Tax Papers Series TPR-16.
Sobel, R. S., & Holcombe, R. G. (1996). Measuring the growth and variability of tax bases over the business cycle. National Tax Journal, 535-552.
Suyderhoud, J. P. (1994). State-local revenue diversification, balance, and fiscal performance. Public Finance Quarterly, 22(2), 168-194.
Yan, W. (2011). The interactive effect of revenue diversification and economic base on US local government revenue stability. Public Money & Management, 31(6), 419-426.
Yan, W. (2012). The impact of revenue diversification and economic base on state revenue stability. Journal of Public Budgeting, Accounting & Financial Management, 24(1), 58.
Publicado
2020-06-10
Cómo citar
Bartoluzzio, A. I. S. de S., Rodrigues, S. V. M., & dos Anjos, L. C. M. (2020). Diversification and Elasticity of the Sources of Resources of the Brazilian States and their Relations with the Deficits of Collection. Revista De Administração Pública E Gestão Social, 12(3). https://doi.org/10.21118/apgs.v12i3.6035
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