Eficiência tributária municipal e seus determinantes: uma abordagem semi-paramétrica via regressão beta

• Ano de defesa: 2017
• Autor(a) principal: Fernandes, Luiz Henrique dos Santos
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Federal da Paraíba; Brasil; Economia; Programa de Pós-Graduação em Economia; UFPB
• Palavras-chave em Português: Eficiência tributária; MDEA; Modelo de regressão beta; Tax efficiency; Beta regression model; CNPQ::CIENCIAS SOCIAIS APLICADAS::ECONOMIA
• Link de acesso: https://repositorio.ufpb.br/jspui/handle/123456789/12514

The present study measures the technical tax efficiency of municipalities of the State of Paraíba and evaluates its determinants through a two-stage semi-parametric approach. In the first stage, efficiency scores were obtained with the use of Multiple Data Envelopment Analysis(MDEA),usingdatafrom2015.ItisavariationoftheDataEnvelopmentAnalysis (DEA),whoseresultconsistsofameanofthecalculatedefficienciesforeachDMU(Decision Making Unit), considering all the possibilities of choosing subsets of the variables used as inputs and outputs. This method eliminates the random choice of variables and increases the discriminatory power of the DEA. In the second stage, a variable dispersion beta regression model was used to estimate the influence of environmental variables on the tax efficiency of local governments. The main results showed that tax efficiency is directly related with the population of the municipalities, degree of financial self-sufficiency, value added to GDP by the industrial sector and the management transparency index. On the other hand, contributed to reduce tax efficiency factors such as dependence on grants from other governmental entities, per capita revenue and the Herfindahl concentration index applied to the municipal taxes.