A influência do desempenho tributário no desenvolvimento socioeconômico dos municípios do Paraná

• Ano de defesa: 2018
• Autor(a) principal: Marcello, Tiago
• Orientador(a): Baço, Fernanda Mendes Bezerra
• Banca de defesa: Baço, Fernanda Mendes Bezerra , Moraes, Marcelo Lopes de , Carvalho, Andriele de Prá
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Estadual do Oeste do Paraná; Francisco Beltrão
• Programa de Pós-Graduação: Programa de Pós-Graduação em Gestão e Desenvolvimento Regional
• Departamento: Centro de Ciências Sociais Aplicadas
• País: Brasil
• Palavras-chave em Português: Base Tributária; Desempenho Tributário; Desenvolvimento Municipal
• Palavras-chave em Inglês: Tax Base; Tax Performance; Municipal Development
• Área do conhecimento CNPq: CIENCIAS SOCIAIS APLICADAS::ECONOMIA
• Link de acesso: http://tede.unioeste.br/handle/tede/4055

It is evident that the taxes are part of society, because it is through it that the State finances its capacity of investment in infrastructure, health, education and other factors that allow to reduce the economic and social disparities. There is evidence indicating that economic development tends to grow differently and in several locations, and this factor effect mainly the tax base of a local economy, whereby more developed economies can override with the others in terms of collection. In view of this, the objective of this research is to analyze the influence of tax performance on the socioeconomic development of the municipalities of Paraná from 2007 to 2015, besides observing the spatial behavior of this development. As for the methodology used for analysis, multiple regression with panel data and Moran Global and Local indices were used. The results showed that the socioeconomic development of these municipalities is positively influenced by tax and economic performance, since all the variables applied in the model were significant. As for the spatial characteristics, in the univariate aspect, it stood out that the highest tax and economic performance indices were grouped in the mesoregions of Central-Eastern, Curitiba Metropolitan, North Central and West, which are considered economic poles of the State of Paraná. Regarding socioeconomic development, the worst indices are concentrated in the bordering municipalities of the Goioerê, Cascavel, Pitanga and Guarapuava micro regions, as well as the micro regions of Telemaco Borba and Cerro Azul, where economic development occurred slower. Only the Central North mesoregion had high values for the of Tax and Economic Performance Index (IDTE) and the FIRJAN Municipal Development Index (IFDM). Regarding the bivariate analysis, the micro regions of Ponta Grossa and Curitiba that have high values of IDTE and are surrounded by municipalities with low values of IFDM.