Federalismo fiscal: um estudo das receitas tributárias e transferências intergovernamentais do município de João Pessoa no período 2015-2020

Abstract

The objective of the research is to tabulate and present the income from tax revenues and intergovernmental transfers for the municipality of João Pessoa in the period 2015 - 2020. Specifically, to measure the fiscal resources allocated by the local government in comparison with the municipality's sources of revenue with some socioeconomic variables. The treatment of data extracted from the database of the Brazilian Public Sector Accounting and Fiscal Information System (SICONFI) and Budgetary Revenues from the Municipality's Annual Accounts from 2015 to 2020, suggests that the portions with the greatest significance in relation to transferred revenues are the Share of FPM, ICMS and SUS Resources which correspond to the largest portion of resources collected, which allows us to conclude that the economic situation of the municipality in the period under analysis was favorable, generating, for the local government, a public surplus corresponding to 11. 39% of GDP.