Detalhes bibliográficos
| Ano de defesa: |
2013 |
| Autor(a) principal: |
Silva, José Flávio da |
| Orientador(a): |
Não Informado pela instituição |
| Banca de defesa: |
Não Informado pela instituição |
| Tipo de documento: |
Dissertação
|
| Tipo de acesso: |
Acesso aberto |
| Idioma: |
por |
| Instituição de defesa: |
Não Informado pela instituição
|
| Programa de Pós-Graduação: |
Não Informado pela instituição
|
| Departamento: |
Não Informado pela instituição
|
| País: |
Não Informado pela instituição
|
| Palavras-chave em Português: |
|
| Link de acesso: |
http://www.repositorio.ufc.br/handle/riufc/9484
|
Resumo: |
The contribution of improvement is a tribute planned since the Constitution of 1934, Article 124; currently provided for in the Constitution of 1988, Article 145, III. Competence is common to all political entities: Union, States, Federal District and Municipalities. The contribution of improvement has a righteous character is charged because of the people who have their properties valued due to public work , however, is a tribute forgotten by the tax authorities. Analyzed in this work the contribution of economic factors to increase the collection in the Brazilian municipalities during the year 2009, arising from the levying of contributions for improvement. In this sense, using a simple linear regression model, it was found that the revenue contribution of improvement is positively related with the increase in population, the index FIRJAN and taxes Contribution for Intervention in the Economic Domain - CIDE and Rural Land Tax - ITR. On the other hand, negatively influence the collection of contribution studied the amounts of transfers arising from the National Fund for Education Development - ENDF and the Municipalities Participation Fund - FPM, highlighting the disincentive for municipal administration in finance them, when the present transfers these funds. |
