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A influência do desempenho tributário e gestão fiscal no Índice Firjan de Desenvolvimento (IFDM) dos municípios de Minas Gerais
| Content Provider | Semantic Scholar |
|---|---|
| Author | Silva, Lara Lúcia Da Silveira, Suely De Fátima Ramos Costa, Thiago Faroni, Walmer Ferreira, Marco |
| Copyright Year | 2013 |
| Abstract | This study aims to evaluate the municipal public tax policies in Minas Gerais State in 2010, from the resources originated from tax revenues and budgets that are used in public policies, together with the performance of fiscal management, analyzing the influence of these variables on the Firjan Development Index (IFDM) of municipalities in Minas Gerais State. Using cluster analysis, it was verified the relation of the municipalities that have high volume of tax revenue and budget, besides high level of fiscal management with social deve - lopment index. The importance of taxes to municipalities in Minas Gerais State was noticed, because these are part of the avai - lable resources to finance strategic areas for social development |
| Starting Page | 199 |
| Ending Page | 219 |
| Page Count | 21 |
| File Format | PDF HTM / HTML |
| Volume Number | 13 |
| Alternate Webpage(s) | http://www.cch.ufv.br/revista/pdfs/vol13/artigo4evol13-1.pdf |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |