Análise das variações do índice de participação dos municípios repassados para Rondonópolis de 2014 a 2018 no produto do ICMS

Abstract

The present work sought to survey through documents published by the State Secretariat of Finance of Mato Grosso on the Participation Indexes of Municipalities in the period from 2014 to 2018, with regard to the transfer made to Rondonópolis. One of the main municipal revenues derives from this transfer from the IPM raised annually by the States. The IPM is formed by six socio-economic criteria, two of which the Value Added and the Own Tax Revenue were the main responsible for the increase of this index in the period from 2014 to 2018, due to the proportionality that these two criteria have in relation to the final index disclosed, and also by comparing the increase between that period, thus making the hypothesis of this work true and reaching the intended objective. Using the descriptive and bibliographic research as a study method, as well as the case study. In the period object of the study, it was detected that the IPM has been gradually increasing, leaving the subject propitious for new research and surveys, in order to pass more and more clearly to the users of this information, the importance of this monitoring, as it is a municipal revenue, the place where we live and we leave all our efforts here.