Analysis of per capita revenue in catarinian municipalities according to net current revenue

Abstract

Purpose: The objective of this research was to identify the per capita income in the municipalities of Santa Catarina based on Net Current Revenue and the relation between own revenues, transfers with the capacity of each municipality. Methodology: The present study, with regard to the objectives as descriptive, as it seeks to analyze public revenue per capita, analogous to procedures is characterized as documentary, since it makes possible, from the published reports, in relation to the approach to the problem, as quantitative research, using values ​​and their correlations. The period under analysis comprises the years 2015 and 2016. The sample consists of 295 municipalities in Santa Catarina. Results: The results show that, in the stratification and analysis, the Per Capita Net Current Revenue by size of Municipality, to which the larger municipalities have, proportionally, a better distribution of the municipal collection, which culminates in a greater capacity to cope with the demands social policies. On average, the per capita net current revenue of the municipalities of Catarinenses in the years 2015 and 2016 was R $ 3,332.61, with a variation between the minimum and maximum per capita income of R $ 1,377.24 and R $ 8,055.16, which shows a significant discrepancy between the analyzed municipalities. Contributions of the Study: Considering the values received by the municipalities of Santa Catarina, the research sought to demonstrate and clarify the influence of values received from the Union and the State for investment and maintenance of activities, depending on the population and size of each municipality.the planning and funding of resources for the benefit of the population.

Keywords

• Public revenue. Public sector. Per capita. Net current revenue.