Influência do tamanho da população sobre as transferências voluntárias da União aos municípios da Paraíba.

Abstract

In order to increase knowledge about factors capable of influencing the receipt of Voluntary Transfers, this research aimed to verify the influence of population size on the Voluntary Transfers received by municipalities in Paraíba. The theoretical foundation was based on a literature review about the Theory of Fiscal Federalism, the process of fiscal decentralization in Brazil and the reason for intergovernmental transfers, in addition to dealing with Voluntary Transfers themselves. The sample consisted of 181 municipalities in the State of Paraíba in the period from 2017 to 2021. For the execution of the study, the techniques of descriptive data analysis and linear regression with panel data were used as methodology. The dependent variable was the percentage of capital transfer revenue in relation to the total revenue of municipalities and the independent variable was the population. The results found that the population exerts a negative influence on the receipt of Voluntary Transfers, that is, when the population increases, transfers decrease.