Eficiência dos recursos da arrecadação própria e do fundo de participação dos estados sobre indicadores de riqueza e bem-estar social dos estados brasileiros no período de 2000 a 2008 / Resource efficiency of own tax revenue and the state participation fund on wealth and social welfare indicators in brazilian states in the period 2000 to 2008

AUTOR(ES)
FONTE

IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia

DATA DE PUBLICAÇÃO

25/08/2010

RESUMO

This study aimed to evaluate the resource efficiency of Own Tax Revenue (ARP) and State Participation Fund (FPE) on wealth and social welfare indicators, with emphasis on the Relative Efficiency in the use of these resources. The analysis covered all States and Federal District in the period 2000 to 2008, establishing the hypothesis that the Brazilian federal units with more own resources and State Participation Fund show higher efficiency on indicators of wealth and social welfare compared to the federal units with lower volume of resources. The research methodology is descriptive, with quantitative problem approach and documentary procedures. Data collection took place at the Tax National Council site (CONFAZ), National Treasury Secretariat (STN), United Nations Development Program (PNUD), and Institute of Geography and Statistics (IBGE). To identify the relative efficiency was used the Data Envelopment Analysis (DEA). Own resources and those received from the Union were treated as inputs, and indicators of wealth and social welfare, as PIB per capita, the IDH and Elderly above 65 years were considered as outputs. The results show that the hypothesis that States with more resources have greater efficiency on the indicators of wealth and social welfare is not confirmed because there was federal units that have proven efficiency during the period analyzed although are not the largest volume of resources received

ASSUNTO(S)

transferências intergovernamentais indicadores de riqueza e bem-estar social eficiência relativa. crescimento e desenvolvimento economico transferências intergovernamentais; indicadores de riqueza e bem-estar social; eficiência relativa contabilidade pública intergovernmental transfers indicators relative efficiency

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