A INFLUÊNCIA DA DESCENTRALIZAÇÃO FISCAL NO PERFIL DAS CONTAS PÚBLICAS DOS MUNICÍPIOS CEARENSES

Abstract

This paper investigates the relationship between the brazilian fiscal structure and the capacity of Ceará municipalities on spending without deficit. We show that the revenue from transference tends to decrease the importance of total spending and spending with public servant on the municipality income, and to increase the budget deficit. The tax revenue tends to increase the importance of total spending and spending with public servant on the municipality income, and to decrease the budget deficit. This implies that the current tax structure and the distribution of fiscal revenue tends to mitigate the capacity of larger municipalities of Ceará to fulfill the communities increasing public needs.