Análise da composição das receitas dos entes federados : o caso dos municípios mato-grossenses no período entre 2015 e 2021

Abstract

This research aims to identify the dependence of municipalities in the state of Mato Grosso in relation to public transfers from the state and the Union. Such an analysis is necessary in the light of Brazilian fiscal federalism, which divides tax powers among federated entities, but also instituted a system of transfers that is fundamental to the maintenance of local public policies. The methodology used considered the descriptive bibliographic and quantitative analysis to demonstrate the participation of the entities in the formation of the revenue of the municipalities of Mato Grosso. Results showed that municipalities with a higher level of economic activity and population have a greater share of state transfers, especially ICMS resources. Smaller municipalities, on the other hand, have a greater share of transfers from the Union in their revenue. Thus, transfers from the Union play an important role in the redistribution of resources to municipalities.