Dissertations / Theses on the topic 'Revenus municipaux'
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Long, Martine. "La tarification des services publics locaux /." Paris : LGDJ, 2001. http://catalogue.bnf.fr/ark:/12148/cb376495044.
Full textShafer, Michael. "Municipal government revenue forecasting a case study of Dover, DE /." Access to citation, abstract and download form provided by ProQuest Information and Learning Company; downloadable PDF file, 90 p, 2008. http://proquest.umi.com/pqdweb?did=1459908651&sid=4&Fmt=2&clientId=8331&RQT=309&VName=PQD.
Full textSpecht, Jonathan. "Municipal Taxes and Revenue in Ohio: An Estimation from the Laffer Curve." Wittenberg University Honors Theses / OhioLINK, 2020. http://rave.ohiolink.edu/etdc/view?acc_num=wuhonors1617967738262764.
Full textRodrigues, Franco Coelho. "The tax territorial rural (ITR) how source of revenue municipal." Universidade Federal do CearÃ, 2012. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=10178.
Full textThe Federal Government, giving efficacy to section III of  4 of art. 153 of the Federal Constitution enacted Law No. 11,250, of december 27, 2005, which provides that the Union, through an agreement, delegate responsibility for monitoring and collection for the Municipalities and the Federal District on the Rural Land Tax (ITR). By adhering to the agreement, the cities appropriated the entire revenue of ITR, paying, however, with the cost of administering them. Without membership, municipalities receive the transfer equivalent to 50% of the proceeds. This study aims to evaluate the potential of revenue collection ITR considering various scenarios of tax administration costs, serving as a resource for decision-making of the city manager about the adherence agreement with the Union For this, we used data agricultural census 2006 for 184 municipalities in the Cearà linear regression model of OLS. As a result, it was found that characteristics such as the Gini index, the total area of establishments (crop, pasture, woods and forests, agroforestry and so residual) value of goods and livestock area of influence on the collection of ITR. It is presented as a consequence, the potential revenue collection of the tax to municipalities on the basis of the Cearà cost scenarios considered.
O Governo Federal, dando eficÃcia ao inciso III do  4 do art. 153 da ConstituiÃÃo Federal, editou a Lei n 11.250, de 27 de dezembro de 2005, que prevà a possibilidade de a UniÃo, por meio de convÃnio, delegar competÃncia de fiscalizaÃÃo e arrecadaÃÃo para os MunicÃpios e o Distrito Federal, quanto ao Imposto Territorial Rural (ITR). Ao aderirem ao convÃnio, os municÃpios apropriam a totalidade da receita de ITR, arcando, porÃm, com os custos de administrÃ-los. Sem a adesÃo, os municÃpios recebem o repasse equivalente a 50% do arrecadado. Este trabalho tem como objetivo avaliar o potencial arrecadatÃrio do ITR, considerando diversos cenÃrios de custos de administraÃÃo do tributo, servindo como subsÃdio para a tomada de decisÃo do gestor municipal acerca da adesÃo ao convÃnio com a UniÃo. Para tanto, utilizou-se dados do Censo AgropecuÃrio 2006, para os 184 municÃpios Cearenses, em modelo de regressÃo linear de mÃnimos quadrados ordinÃrios. Como resultado, constatou-se que caracterÃsticas como o Ãndice de Gini, a Ãrea total dos estabelecimentos (lavoura, pastagem, matas e florestas, sistema agroflorestal e de forma residual), valor dos bens e Ãrea de produÃÃo animal exercem influÃncia sobre a arrecadaÃÃo do ITR. Apresenta-se, como consequÃncia, o potencial arrecadatÃrio do tributo para os municÃpios Cearenses em funÃÃo dos cenÃrios de custos considerados.
Chauke, Khensani Richard. "Municipal revenue collection function: A comparative study on the efficiency and effectiveness of Tshwane Metropolitan Municipality and the South African Revenue Service." Thesis, University of Limpopo, 2016. http://hdl.handle.net/10386/1528.
Full textMunicipalities have the responsibility to deliver services to the communities in a fast and efficient manner, and to deliver these services there is a need for financial resources and institutional capacity. The challenge that beset the municipalities is that they struggle to collect revenue. There is a gap between available financial resources and the municipal expenditure needs largely as a result of the revenue collection challenges facing the municipalities. The revenue collection challenge therefore, needs to be adequately addressed for the municipalities to be successful. Municipalities have the right to finance their affairs through charging fees for services; imposing surcharges on fees, rates, levies and duties. The municipal council have the responsibility to implement and adopt tariff policies. These tariff policies must espouse the principles that ensure the equitable treatment of municipal service users. Tariff policies must also ensure that the amount paid by individual users for services is proportionate to their usage. Municipalities should, in terms of law, differentiate between the different categories of ratepayers, users of services, debtors, taxes, services and service standard. This study was based on the combination of both qualitative and quantitative research design. It followed a case study approach of comparative investigation between the Tshwane Metropolitan Municipality revenue collection and South African Revenue Service. The quantitative research was done through the administration of questionnaires to the ratepayers, corporate taxpayers and tax practitioners. This was complemented by the qualitative in-depth interview questionnaires administered to both South African Revenue Service and the Tshwane Metropolitan municipality to ensure that the data collected are both collaborated and diverse to enable the researcher to draw a balanced conclusion. In the light of the above, this study therefore investigated the strategies and legislative framework that is employed by the municipalities and contrasted with those that are used by the South African Revenue Service, with the aim of taking possible learnings that can be applied in the municipalities. The study concluded by proposing guidelines that can be used by municipalities in revenue collection.
Felipin, Marcelo Luis Saran. "Fluxo de informação entre a atividade agropecuária e a secretaria estadual da fazenda : importância para as transferências governamentais municipais /." Tupã, 2019. http://hdl.handle.net/11449/183316.
Full textResumo: Considerando a importância do repasse da quota-parte do ICMS para as receitas fiscais dos municípios, principalmente daqueles de menor porte, a acurácia e a fidedignidade das informações entre os contribuintes e a Secretaria Estadual da Fazenda são fundamentais para a qualidade do cálculo do Valor Adicionado Fiscal (VAF) e, consequentemente do Índice de Participação do Município (IPM). Nesse contexto, este trabalho de pesquisa tem por objetivo analisar o fluxo de informação entre a atividade agropecuária e a Secretaria Estadual da Fazenda. Para tanto realizou um estudo de caso no município de Tupã. Para compreender e analisar o referido fluxo de informação essa pesquisa se baseou na abordagem do Business Process Management (BPM). Trata-se de uma pesquisa exploratória de caráter quali-quantitativo. Na busca da melhoria do processo, foi realizado o mapeamento do processo atual (“como é” / “as-is”), a identificação dos pontos de descontinuidade e, posteriormente, um novo mapeamento do processo melhorado (“como deveria ser” / “to-be”). Os resultados apresentados nesta pesquisa contribuem para demonstrar a fragilidade dos dados que chegam para o município, produtores, prefeito e fiscais. O modelo proposto propõe alterações no fluxo de informações da comercialização agropecuária e pode ser aplicado em qualquer município do estado de São Paulo. Sob o aspecto acadêmico, esta pesquisa permitiu estruturar um protocolo de análise que estabelece a representatividade da atividade na compo... (Resumo completo, clicar acesso eletrônico abaixo)
Abstract: Considering the importance of transferring the ICMS share to municipal tax revenues, especially those of smaller size, the accuracy and reliability of the information between the taxpayers and the State Treasury Secretariat are fundamental to the quality of the calculation of Tax Added Value (TAV) and, consequently, the Municipal Participation Index (MPI). In this context, this research aims to analyzing the information flow between the agricultural activity and the State Treasury Secretariat. To do so, a case study in the municipality of Tupã will carry out. To understand this information flow the research will be based on the Business Process Management (BPM) approach. This is an exploratory qualitative-quantitative research. In the search for process improvement the following steps were performed: mapping of the current process ("as is"), identification of the discontinuity points and, subsequently, new mapping of the improved process ("to be"). The results presented in this research contribute to demonstrate the fragility of the data that arrives for the municipality, producers, mayor and auditors. The proposed model proposes changes in the flow of agricultural marketing information and can be applied in any municipality in the state of São Paulo. Under the academic aspect, it was possible to structure a protocol of analysis that establishes the representativeness of the activity in the composition of the municipal transfer of the share of the State's ICMS. Such understan... (Complete abstract click electronic access below)
Mestre
Langer, Sebastian, and Artem Korzhenevych. "The Effect of Land Consumption on Municipal Tax Revenue: Evidence from Bavaria." Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2018. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-232044.
Full textIbele, Mark Adams. "Tax limitations and municipal revenues and expenditures : Proposition 13 and its aftermath." Thesis, Massachusetts Institute of Technology, 1997. http://hdl.handle.net/1721.1/67506.
Full textJÃnior, Josà Alberto Alves de Albuquerque. "O impacto das receitas no Ãndice de desenvolvimento humano (IDH) dos municÃpios do estado do CearÃ." Universidade Federal do CearÃ, 2004. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=1735.
Full textEste trabalho tem por objetivo avaliar o aspecto das receitas municipais no cÃlculo do Ãndice de Desenvolvimento Humano (IDH).Inicialmente, faz-se uma explanaÃÃo sobre o Ãndice de Gini, mostrando-se a possibilidade concreta de um paÃs crescer economicamente sem necessariamente promover a distribuiÃÃo de renda. Faz-se tambÃm uma conceituaÃÃo sobre o IDH, mostrando-se a forma de cÃlculo e uma anÃlise dos nÃmeros de alguns paÃses, do Brasil, com uma anÃlise mais detalhada dos municÃpios do estado do CearÃ.Em um estudo empÃrico sobre os municÃpios do CearÃ, tendo como base as receitas municipais de 1995 a 1999, utiliza-se um modelo economÃtrico, com o qual conclui-se que o impacto de um choque na receita municipal à sentido com maior intensidade nos municÃpios que tÃm maior IDH e nos anos mais distantes da mediÃÃo do Ãndice, o que permite-se que a melhoria do IDH està relacionada à polÃticas de mÃdio e longo prazo, a fim de que haja um prazo de maturaÃÃo para obtenÃÃo de resultados, devendo ser essa uma das grandes preocupaÃÃes dos governantes pÃblicos.
The objective of this paper is to assess the aspect of the municipal revenues in calculating the Human Development Index (HDI). First, an explanation is given on the Gini Index showing the real possibility for a country to grow economically without necessarily promoting the distribution of income. A judgement is also made on the HDI, showing how to calculate it as well as an analysis of numbers of some countries, of Brazil, including a more detailed analysis of the municipalities in the State of CearÃ. In an empirical study of CearÃâs municipalities, an econometric model is used based on the 1995 to 1999 municipalitiesâ revenues. With that mode we conclude that the impact of a shock in the municipal revenue is more intensely felt in those municipalities that have a higher HDI and in the years farther away from the index measuring. Hence, we can say that the improvement in the HDI is related to medium and long-term policies so that there is a maturation period to obtain results and this should be a concern of the public rulers.
Pieters, Nonkqubela Ntomboxolo. "Evaluating revenue collection and allocation challenges faced by Ndlambe Local Municipality (Eastern Cape Province)." Thesis, University of Fort Hare, 2016. http://hdl.handle.net/10353/4442.
Full textPieters, Nonkqubela Ntomboxolo. "Evaluating revenue collection and allocation challenges faced by Ndlambe Local Municipality (Eastern Cape Province)." Thesis, University of Fort Hare, 2015. http://hdl.handle.net/10353/4426.
Full textGonçalves, Andersonn Souza. "Arranjo institucional e o padrão de receitas dos municípios sergipanos: um estudo de caso de municípios selecionados nos anos de 2008 a 2012." Universidade Federal de Sergipe, 2014. https://ri.ufs.br/handle/riufs/4510.
Full textApós a grande crise de 2008, o Governo Federal buscou amenizar os seus efeitos que poderiam ser catastróficos na economia brasileira. Com o objetivo de proteger a indústria, uma das principais medidas implementadas foi a redução do Imposto sobre o produto industrializado. Ao passo que as medidas de proteger o emprego nas indústrias surtiam efeitos, os municípios brasileiros sofreram com a diminuição do Fundo de Participação dos Municípios (FPM), cuja composição se dá através da arrecadação do IPI e Imposto de Renda. Para os municípios, a diminuição dos repasses federais revelou os problemas no processo de arrecadação fiscal dos impostos de sua competência. O interesse de investigar o escopo institucional da administração municipal partiu dessa problemática, no sentido de descobrir o papel do desenho institucional no desempenho das suas receitas. No primeiro capítulo foram tratados os elementos que formam a base do pensamento institucionalista, emergindo a Escola Institucionalista Original e na Nova Economia Institucional. A seção seguinte mostra a evolução do sistema tributário brasileiro no contexto dos municípios brasileiro. O trabalho segue com uma análise de variáveis conjunturais e variáveis que estão envolvidas no perfil tributário municipal. Competiu ao capítulo seguinte a análise descritiva e de correlação das variáveis qualitativas, suas especificidades e sua relação com algumas variáveis conjunturais. Foi visto que os municípios que apresentaram maior participação da indústria na composição do seu PIB obtiveram melhor desempenho na totalidade das suas receitas. Ademais, emergiu a concepção de que é crucial a presença e a interação de um conjunto de outras instituições, inclusive produtivas, no contexto local, trazendo consigo uma situação de diversificação de sua economia.
Tocauer, Martin. "Analýza podílu daní na příjmovém hospodaření územní samosprávy." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-85154.
Full textŠpírková, Veronika. "Daňové příjmy obcí v době hospodářské krize." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-114541.
Full textCote, Katherine Nicole Arnold. "Regional real property valuation forecast accuracy." To access this resource online via ProQuest Dissertations and Theses @ UTEP, 2008. http://0-proquest.umi.com.lib.utep.edu/login?COPT=REJTPTU0YmImSU5UPTAmVkVSPTI=&clientId=2515.
Full textGurova, Galina Ratcheva. "Fiscal Decentralization and Municipal Budget Policy in Countries with Economies in Transition: Comparing Local Revenue Systems." Thesis, Virginia Tech, 1999. http://hdl.handle.net/10919/33207.
Full textMaster of Urban and Regional Planning
Maleckaite, Vaida. "Strategic Path to Fiscal Sustainability: Revenue Diversification and the Use of Debt By U.S. Municipal Governments." Thesis, University of North Texas, 2012. https://digital.library.unt.edu/ark:/67531/metadc149636/.
Full textKambhampaty, S. Murthy. "A method of evaluating the impact of economic change on the services of local governments." Thesis, This resource online, 1990. http://scholar.lib.vt.edu/theses/available/etd-03122009-040732/.
Full textFontinele, Nadirlan Fernandes. "MunicÃpios cearenses: uma anÃlise da capacidade de utilizaÃÃo dos recursos oriundos dos repasses constitucionais." Universidade Federal do CearÃ, 2013. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=10714.
Full textTrabalhos anteriores sobre finanÃas pÃblicas concluÃram que os MunicÃpios brasileiros, especialmente os localizados na regiÃo Nordeste, possuem elevado grau de dependÃncia dos repasses do Governo Federal. Diante dessa evidÃncia, este trabalho irà analisar o impacto de tais repasses no desenvolvimento dos MunicÃpios cearenses. Para tanto, serà estimada a elasticidade dos repasses constitucionais (o Fundo de ParticipaÃÃo dos MunicÃpios â FPM e o Fundo de ManutenÃÃo e Desenvolvimento da EducaÃÃo BÃsica e de ValorizaÃÃo dos Profissionais da EducaÃÃo â FUNDEB) em relaÃÃo ao Ãndice de Desenvolvimento Municipal â IDM de cada um deles para os anos de 2004, 2006 e 2008. Os dados foram obtidos junto ao Instituto de Pesquisa e EstratÃgia EconÃmica do Cearà â IPECE e Secretaria do Tesouro Nacional â STN. Os resultados apontam uma relaÃÃo direta entre a variaÃÃo nos montantes dos repasses em relaÃÃo ao Produto Interno Bruto â PIB e a variaÃÃo do IDM no perÃodo analisado, expondo assim a dependÃncia dos MunicÃpios cearenses em relaÃÃo aos repasses constitucionais para o desenvolvimento local.
The vast bulk of the literature concerning public finance has examined and concluded that municipalities live off Federal Government and its transfers, notoriously the ones located in the Brazilian northeast. In that regard, the most obvious is to analyze the very impact of these transfers bearing in mind the development of cearenses municipalities by means of the FPM â FUNDEB elasticity. In this work we discuss the relation with respect the IDM (a municipal development index) regarding 2004, 2006 and 2008. Data from IPECE and STN are collected, and these data are then used to spell out the closed relationship between the variation in the amounts of transfers with respect the gross domestic product as well as the IDM from that period, pointing out how well the cearenses municipalities live off constitutional transfers in order they can develop themselves.
Fajtová, Kristýna. "Daňové příjmy obcí v době hospodářské krize." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-85903.
Full textBoadu, Bernard. "An Analysis of the Flypaper and Fungibility Effects of Intergovernmental Revenue on Municipal Operating and Capital Budgets." Thesis, University of North Texas, 2020. https://digital.library.unt.edu/ark:/67531/metadc1703428/.
Full textClarke, Jennifer Ianthe. "Bureaucratic autonomy in practice : a comparative case study of revenue administrations in Jamaica and the Dominican Republic." Thesis, University of Birmingham, 2014. http://etheses.bham.ac.uk//id/eprint/5061/.
Full textMarek, Martin. "Hospodaření s majetkem obce." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2019. http://www.nusl.cz/ntk/nusl-392134.
Full textSchlagintweit, Elizabeth. "The fiscal implications of land use decisions : an analysis of three municipal expenditure-revenue analyses undertaken in Greater Vancouver." Thesis, University of British Columbia, 1987. http://hdl.handle.net/2429/26914.
Full textApplied Science, Faculty of
Community and Regional Planning (SCARP), School of
Graduate
Miranda, Ronney Francisco de. "Estudo da capacidade de poupança própria e de investimento dos 10 municípios de menor PIB do estado de Goiás." Universidade de Taubaté, 2015. http://www.bdtd.unitau.br/tedesimplificado/tde_busca/arquivo.php?codArquivo=843.
Full textThis paper aims to present the investment and savings capacity of the lowest-GDP towns of the State of Goiás, in the period from 2004 to 2013. For their revenue composition the towns, besides their own tax collection revenue, count on the revenues of intergovernmental transfers, receiving their share of the ICMS (tax on merchandise and services circulation) through the FPM (Towns Participation Fund) and the FPE (States Participation Fund), respectively. In this study, the towns income is presented separately, seeking, by comparing them with the evolution of their expenses in a given period, to understand their ability to manage their own savings and to pay for their expenses using their own resources; as well as, to know how much they depend on intergovernmental transfers for their investments. We have chosen a quantitative approach to carry out this research. It has exploratory purposes and, as means of investigation we have adopted the documentary and bibliographic research. The GDP criterion has been used in order to identify the towns with greater dependence on intergovernmental revenues, in the State of Goiás. The results show that there is some investment capacity, but that this is only positive if the resources of third parties are used; and the saving capacity index in all the studied municipal districts was negative. It is concluded that there are no funds from their own savings to be invested. The results showed that the revenues of intergovernmental transfers represent the greatest part of the total revenue of the towns; that their own resources are insufficient to pay for their expenses; and this fact shows that the towns depend on the resources of the Union and States in order to keep up with their commitments.
Frýdová, Adela. "Analýza podílu daní na příjmovém hospodaření obcí." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-16740.
Full textTalíř, Jan. "Predikce příjmů obecních rozpočtů." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-85921.
Full textMousa, Rania. "E-government adoption process : XBRL adoption in HM revenue and customs and companies house." Thesis, University of Birmingham, 2011. http://etheses.bham.ac.uk//id/eprint/1752/.
Full textJaikampan, Kraiwuth. "The Interactive Effects of Tax and Expenditure Limitations Stringency with Revenue Diversity and the Council-manager Form of Government on Municipal Expenditures." Thesis, University of North Texas, 2014. https://digital.library.unt.edu/ark:/67531/metadc699979/.
Full textTristão, José Américo Martelli. "A administração tributária dos municípios brasileiros: uma avaliação do desempenho da arrecadação." reponame:Repositório Institucional do FGV, 2003. http://hdl.handle.net/10438/2568.
Full textEvaluate the tax collection and proposes a typology for the way Brazilian municipalities perform with regard to taxation, and aims at helping in the understanding of the difficulties faced by the local authorities in levying taxes. The survey encompasses 4617 municipalities, grouped according to the importance of each tax within the total revenue. The groups have been obtained through the use of Cluster Analysis, a multivariate data analysis technique.
Avalia o desempenho da arrecadação e propõe uma tipologia para o comportamento tributário dos municípios brasileiros com o objetivo de auxiliar na compreensão das dificuldades enfrentadas pelos governos municipais na cobrança dos tributos de sua competência. A pesquisa abrange 4.617 municípios, que foram agrupados segundo a importância de cada tributo no cômputo de sua receita total. Os agrupamentos foram obtidos empregando-se a Análise de Cluster, uma técnica de análise multivariada de dados que permite encontrar e separar grupos similares.
Campello, Carlos Alberto Gabrielli Barreto. "Eficiência municipal: um estudo no estado de São Paulo." Universidade de São Paulo, 2003. http://www.teses.usp.br/teses/disponiveis/12/12139/tde-30112005-104119/.
Full textThe Brazilian Major Law from 1988 brought several innovations to the governmental structure, notably in the financial aspects. In relation to the public revenue, it altered the revenual profile between Federal, State and Municipal spheres. In relation to the public expenses, it altered deeply the Governmental Agenda, understood as the group of obligations to which the State is submitted. However, many factors, as from environmental nature like the international economic shocks from the 90 decade; as from internal nature principally the ones referring to States reform, took the Municipalities to assume several responsibilities that were not clearly defined in the Agenda, so not being accompanied by the necessary intergovernmental revenues resources. The difference between the public expenses realized by the municipalities and the volume of their own resources collected locally determine what the literature calls resources hiatus. This hiatus analysis, when partial, can conduct to incorrect conclusions. Many studies point out distortions in the municipal public financial system, since the expenses super dimensionality to the influences caused by the intergovernmental revenues system in the local collect efforts, what makes their own revenues lower. This study analyses, from the municipal management perspective, the existence and the dimensionality of the hiatus resources. For this, it searches for an initial approach of two concepts that must be considered together: the concept of exploration efficiency that refers to the capacity of exploring its own revenue basis; and the concept of transformation efficiency that refers to a municipalitys capacity of transforming the resources that it has into quality of life. To make the concept of efficiency operational, the municipalities of São Paulo State were bracket together according to the concept of centrality and were submitted to the methodology of data envelopment analysis (DEA). The results showed that the municipalities have low exploration efficiencies of the revenue basis (43%) and high value in the transformation efficiencies (91%). The study also concludes that the enlargement of the quality of life in the municipalities goes through the alteration of the intergovernmental revenues system due to the low values of their own revenues that the municipalities can reach.
Ouška, Václav. "Analýza a komparace hospodaření dvou velikostně odlišných obcí (Strakonice a Katovice)." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-15756.
Full textChalupský, Ladislav. "ANALÝZA VÝVOJE FINANČNÍHO HOSPODAŘENÍ OBCE NA PŘÍKLADU MĚSTA JIHLAVY." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-72776.
Full textKonvička, Michal. "Daňové příjmy obcí v době hospodářské krize." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-85950.
Full textJANISZEWSKI, Vanessa. "Um estudo referente à adoção do imposto sobre especulação imobiliária na cidade de Recife: o imposto predial e territorial urbano (IPTU) extra-fiscal como instrumento de auxílio ao orçamento municipal." Universidade Federal de Pernambuco, 2016. https://repositorio.ufpe.br/handle/123456789/17485.
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O objetivo deste estudo foi analisar o mercado imobiliário do município de Recife, verificando se existe evidência de uma possível supervalorização desses ativos; ressaltar a importância da previsão das receitas públicas para fins orçamentários, estudando e propondo um modelo de previsão de arrecadação da receita do IPTU, e; simular a adoção do Imposto sobre Especulação Imobiliário (PST - Property Speculation Tax) no cálculo e cobrança do IPTU no município de Recife, avaliando possíveis efeitos no valor arrecadado. A abordagem adotada para a execução do estudo foi de natureza quantitativa e a estratégia de pesquisa foi exploratória, utilizando-se como fonte de informações o levantamento de dados - receita histórica de IPTU e ITBI, valor imobiliário do Zap imóveis, dentre outros. Assim como a realização de pesquisa bibliográfica em livros, leis, normas, teses, dissertações, artigos técnicos e pesquisa na Internet, com o objetivo de estabelecer uma fundamentação teórica referente à problemática do estudo. Como resultado alguns pontos merecem destaque: foi possível observar que não há reais indícios de especulação imobiliária em Recife; foi proposto um modelo auto regressivo para a previsão da Receita do IPTU de Recife, e; foi encontrado evidência de uma leve elevação na arrecadação desta receita com a introdução do PST - tendo como premissa alguns condições descritas no trabalho.
The objective of this study was to analyze the real estate market in the city of Recife, examining if there is evidence of a possible overvaluation of these assets, some sort of real state bubble; emphasizing the importance of forecasting in public revenues for budgetary purposes, studying and proposing a revenue forecasting model of property tax revenues and; simulate the adoption of the PST (Property Speculation Tax) in the calculation and collection of property tax in the city of Recife, assessing possible effects on the amount collected. The approach adopted for the execution of the study was quantitative and the search strategy was exploratory, using as source of information data collection - Historical property tax revenue and ITBI, real estate value of Zap database, among others. As well as carrying out bibliographic research in books, laws, standards, theses, dissertations, technical articles and research on the Internet, in order to establish a theoretical framework concerning the issue of study. As a result it was observed that there is no solid evidence of speculation in Recife; proposed an AR model for the prediction of the property tax revenue from Recife, and; evidence of a slight rise in revenue this recipe with the introduction of the PST - with the premise some conditions described in the work.
Zhang, Zhiwei. "TO PRODUCE OR TO BUY? EXPLORING DETERMINANTS OF LOCAL GOVERNMENT PRIVATIZATION DECISIONS." UKnowledge, 2013. http://uknowledge.uky.edu/msppa_etds/7.
Full textMaryško, Michal. "Daňové příjmy obcí v době hospodářské krize." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-85929.
Full textCalencio, Mariana, Paola Ercolin Figueiredo, and Reginaldo Vieira Guariente. "Alternativas para o reequilíbrio fiscal de municípios através da gestão de receitas." reponame:Repositório Institucional do FGV, 2017. http://hdl.handle.net/10438/20191.
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A gestão fiscal de qualquer ente federativo, seja ele a União ou os governos subnacionais, é essencial para que se possa mantê-los em desenvolvimento, com a receita alinhada à necessidade de investimentos e com as esperadas benfeitorias à sociedade. No Brasil, a Lei de Responsabilidade Fiscal (LRF), considerada a mais importante ferramenta de regulação das contas públicas, instituiu metas, condições e limites para gestão das despesas e receitas, obrigando os agentes públicos a assumirem compromissos relacionados a arrecadação, bem como com a alocação de recursos públicos. Utilizando-se como estudo de caso o município paulista de Cruzeiro e buscando atender ao objetivo geral desta pesquisa – buscar alternativas para o seu reequilíbrio financeiro e aprimoramento de sua gestão pública – este trabalho realizou um diagnóstico sobre os orçamentos realizados durante o quadriênio 2012-2016, além de uma análise de todo arcabouço jurídico incidente à aspectos orçamentários, tributários e de planejamento. Por fim, apresenta-se em caráter de recomendações diretrizes para o desenvolvimento de ações que visam principalmente a atualização do sistema de tributação municipal e a eficiência na recuperação de estoque da dívida ativa, bem como a implantação de um projeto de Gestão de Projetos e Captação de Recursos Públicos.
A gestão fiscal de qualquer ente federativo, seja ele a União ou os governos subnacionais, é essencial para que se possa mantê-los em desenvolvimento, com a receita alinhada à necessidade de investimentos e com as esperadas benfeitorias à sociedade. No Brasil, a Lei de Responsabilidade Fiscal (LRF), considerada a mais importante ferramenta de regulação das contas públicas, instituiu metas, condições e limites para gestão das despesas e receitas, obrigando os agentes públicos a assumirem compromissos relacionados a arrecadação, bem como com a alocação de recursos públicos. Utilizando-se como estudo de caso o município paulista de Cruzeiro e buscando atender ao objetivo geral desta pesquisa – buscar alternativas para o seu reequilíbrio financeiro e aprimoramento de sua gestão pública – este trabalho realizou um diagnóstico sobre os orçamentos realizados durante o quadriênio 2012-2016, além de uma análise de todo arcabouço jurídico incidente à aspectos orçamentários, tributários e de planejamento. Por fim, apresenta-se em caráter de recomendações diretrizes para o desenvolvimento de ações que visam principalmente a atualização do sistema de tributação municipal e a eficiência na recuperação de estoque da dívida ativa, bem como a implantação de um projeto de Gestão de Projetos e Captação de Recursos Públicos.
Du, Zhi-cang. "A fiscal impact model for Montgomery County : practicum in planning /." Master's thesis, This resource online, 1991. http://scholar.lib.vt.edu/theses/available/etd-01262010-020105/.
Full textHajná, Martina. "Analýza podílu daní na hospodaření obcí v ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-16738.
Full textSouza, Everton de. "Análise comparativa do impacto das transferências intergovernamentais no esforço fiscal de municípios gaúchos." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2014. http://hdl.handle.net/10183/109281.
Full textThe central objective of this work is to verify the existence of tax effort by seven municipalities selected for the study: Porto Alegre, Canoas, Caxias do Sul, Capão da Canoa, Charqueadas, Marau, três Forquilhas, in order to maximize the own tax revenue regardless of the level of intergovermamentais transfers in the period between 2001 and 2010. It points the fiscal effort as a measure of the effort made by the tax administration with the aim of enhancing the collection of taxes from its tax base available. It broaches disagreements on the subject, pointing the positive and negative transfers on local revenue effects. It Presents the theoretical basis of federalism as a form of state organization in which there is power sharing among different levels of power. It shows that the foundations of fiscal federalism were launched with Paul Samuelson, who introduced the concept of public good in the economic theory of welfare. How the study of fiscal federalism has two angles: one that deals with the construction of ideal models and another that investigates the actual experiences. Offers an insight from Tiebout, Stiglitz and Oates, regarding the externalities involved in the process of centralization / decentralization raised by the study of Oates's vision Gordon’s vision was presented. Addresses the federal practice in Brazil where comes the question of the division of public resources in Brazil between federal entities from the 1891 Constitution to the 1988 Constitution divides in three periods of the history of taxation in Brazil, through a brief history taxation in Brazil in the period between 1891 and 1965, the reform of the 60s and the evolution of the tax system until 1988 and the tax reform of 1988 the subsequent adjustments. Seeks to clarify: those who receive this or that tribute? How are distribute the proceeds from this collection? Who is responsible for the provision of a certain public service? How are programs funded and public projects? Spending on health or education, for example, is a responsibility of which competencies level of government? Charts information that shows how the tax powers are and how the functions of each federative entity and the funds raised from the 1988 Federal Constitution, what are the percentages of the main municipal revenues in selected years, the distribution of public functions by sphere of government. Shows how methodology municipal revenues are formed, showing the distribution of intergovernmental transfers. Analyzes qualitatively and quantitatively the behavior of municipal revenues. Compares the tax effort of the chosen municipalities to levy taxes of its competence and its relationship with intergovernmental transfers that by being a source of revenue that does not bring the political burden of charges for local managers discourage tax effort of the municipalities. It also analyzes the lack of updated records, proper tax laws sustable to local realities and the lack of supervision that allow municipalities to exploit their tax potential and that can lead to inefficiency of municipal tax collection.
Turek, Jan. "Místní poplatky v ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-264570.
Full textOliveira, Robson Eneas de. "Avaliação de impacto do Programa de Modernização Tributária e da Gestão dos Setores Sociais Básicos (PMAT) na arrecadação de ISSQN e IPTU dos municípios, no período de 1999 a 2011." reponame:Repositório Institucional do FGV, 2015. http://hdl.handle.net/10438/13841.
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The aim of this research is to evaluate the impact of Tributary Administration Modernization Program (PMAT), provided by the Brazilian Development Bank (BNDES), in the trajectory of tax revenue of municipalities, from 1999 to 2011. In this regard, we used a panel data model with fixed effects controls. The dependent variables are ISSQN (Any Nature Service Tax) and IPTU (Real State Tax) and the explanatory variables are the desegregated GDP of Municipalities and the BNDES disbursements. The regressions were performed with treatment dummies and with the log transformation of BNDES disbursements, separately. Despite the use of entire sample of control group to run the regressions, we define two subsamples to try to avoid the risk of selection bias. The first delimitation of control group are the municipalities that tried to get the BNDES funding, but did not get it. The second control group are the municipalities that are geographically close to those that received the funding. The results indicated that, in most regressions, there is no statistical relationship between the PMAT and the trajectory of tax revenue of municipalities. Just in the regressions performed with the control group that tried to get the BNDES’s funding (but did not get it), it was found that there is statistical relevance concerning IPTU, at significance level of 5%.
O objetivo deste trabalho é avaliar o impacto do Programa de Modernização da Administração Tributária e da Gestão dos Setores Sociais Básicos (PMAT), gerido pelo Banco Nacional de Desenvolvimento Econômico e Social (BNDES), na arrecadação tributária dos Municípios, no período de 1999 a 2011. Para tanto, utilizamos um modelo econométrico de dados em painel com estimador de efeitos fixos. As variáveis dependentes são os logs da arrecadação de ISSQN e IPTU, as variáveis explicativas são os desembolsos do BNDES e o PIB municipal desagregado. Realizamos regressões com dummies de tratamento e com o log dos desembolsos. Além realizar regressões com toda a amostra disponível, delimitamos a amostra do grupo de controle em dois subgrupos para tentar eliminar efeitos de tendências entre entidades. A primeira delimitação foi utilizar a amostra que realizou consultas ao banco de fomento e não obteve sucesso. A segunda delimitação foi a de municípios que possuem proximidade geográfica daqueles comtemplados pelo financiamento. Os resultados encontrados demonstram não haver significância estatística entre desembolsos realizados pelo BNDES e a trajetória da arrecadação dos tributos em análise na maior parte dos modelos utilizados. Apenas nas regressões com dados da amostra que realizou consulta ao BNDES, obteve-se significância estatística, ao nível de 5% para o tributo IPTU, no efeito acumulado ao longo do tempo.
Völz, Helda Elaine. "Participação do ICMS ecológico na receita do município de Toledo Paraná." Universidade Estadual do Oeste do Parana, 2009. http://tede.unioeste.br:8080/tede/handle/tede/2253.
Full textThis work is the result from an investigative, descriptive and analytical process of a case study. Given that, we defined as object of research - the transfers of ICMS quota share - to the city of Toledo - Parana, specifically concerning the Ecological ICMS, for the period 2004/2008. In the methodological process we elected, as general objective to apprehend, understand and analyze the composition of the ICMS quota share resulting from the application of the State Law 9491, regarding the Ecological ICMS; the technical and political processes of Municipal Administration in the conduction and monitoring of its Environmental Factor as a way of promoting quality of life for the population. In this sense, the problem was guided to decipher the extent to which the Municipal Government of Toledo brings into effect actions to increase the revenue that comes from the transfer of ICMS, the Ecological ICMS in particular. The process of objectification involved intensive literature researches, documentary and interviews with direct and indirect individuals involved in all the process of deployment and implementation of the Ecological ICMS. This academic objectification led us to conclude that: the City of Toledo is able to increase the transfers of the Ecological ICMS, provided they comply with the requirement of maintenance of existing Conservation Units in their territory and encourage the creation of new areas, which would result in higher quality of life for the local population and the whole region.
Este trabalho dissertativo resulta de um processo investigatório, descritivo e analítico, de um estudo de caso. Para tanto delimitamos como objeto da pesquisa os repasses da cota-parte do ICMS ao Município de Toledo Paraná, especificamente no que concerne ao ICMS Ecológico, referente aos anos 2004/2008. No desenrolar metodológico elegemos, enquanto objetivo geral apreender, compreender e analisar a composição da cota-parte do ICMS decorrente da aplicação do disposto na Lei Estadual 9491, no que tange ao ICMS Ecológico; o processo técnico-político da Administração Municipal na condução e monitoramento do seu Fator Ambiental como forma de promover a qualidade de vida da população. Neste sentido, o problema pautou-se em decifrar em que medida a Administração Pública Municipal de Toledo efetiva ações para aumentar a receita pública por meio do repasse advindo do ICMS, em particular do ICMS Ecológico. O processo de objetivação contou com intensas pesquisas bibliográficas, documentais e entrevistas com sujeitos diretos e indiretos envolvidos em todo o processo de implantação e implementação do ICMS Ecológico. Esta objetivação acadêmica levou-nos a concluir que: o Município de Toledo tem condições de ampliar os repasses do ICMS Ecológico, desde que cumpra com a obrigatoriedade da manutenção das Unidades de Conservação já existentes em seu território e incentive a criação de novas áreas, o que resultaria em maior qualidade de vida à população local e de toda região.
Grehs, Karin Palombini. "Uma alternativa para política urbana de acesso à moradia através da vinculação da receita de IPTU." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2015. http://hdl.handle.net/10183/126603.
Full textIn the present dissertation the possibility of binding the revenues from IPTU (Municipal Property Tax) to invest in the access to housing is analyzed, through a legislative initiative, lege ferenda, law not in effect yet, considering binding tax revenues to services is currently forbidden by the 1988 Brazilian Federal Constitution. By binding the IPTU to housing, there would be the possibility to use specific tax revenue to apply in the reduction of housing deficit and land regularization, and thus consecrating the social function of IPTU. This study also examines: 1.The possibility of existence of a hierarchy imposed by the sub-paragraph IV of art. 167 of the Federal Constitution which allows the binding of tax revenues to public health actions and services, education maintenance and development, fulfillment of tax management activities and as warranties to credit operations by anticipating revenues in order to meet the fundamental rights of art. 6 of the Federal Constitution. 2. The article 6 of the 1988 Federal Constitution contains the list of social rights: education, health, nutrition, labor, housing, leisure, safety, social security, protection to motherhood, infancy and assistance to the unemployed. However, in public administrations it is common to apply the budget resources at inequality levels, due to the prohibition to bind taxes to services. 3. The legal positive formation in the Brazilian tax legislation; 4. The reality of the Municipal Habitation Plan of Social Interest in Porto Alegre which presents the diagnosis of the habitation problem and the scarce financial resources available for investment in housing. 5. The analysis of municipal legislation in effect in Porto Alegre for the urban, tax and financial areas, forming a legislation system integrated to the city’s legal context. Considering these characteristics, this investigation studies the viability of the land regularization and reduction of housing deficit by redirecting the tax revenues through the destination of the municipal tax, IPTU, having as objective the fulfillment of the social function of the tax and the reference of justice. These are the particularities of this dissertation.
Jirouchová, Michaela. "Modely financování územní samosprávy z hlediska výkonu přenesené působnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-125104.
Full textŠvanda, Adam. "Plnění rozpočtu městské části Praha - Nebušice v časové řadě let 2008 - 2010." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-74797.
Full textKaufmannová, Jana. "Návrh na zlepšení finančního hospodaření obecního úřadu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2008. http://www.nusl.cz/ntk/nusl-221613.
Full textMoratta, Nelson Granados. "A participação das transferências intergovernamentais no crescimento econômico dos municípios: um estudo no estado de Santa Catarina." Universidade Tecnológica Federal do Paraná, 2015. http://repositorio.utfpr.edu.br/jspui/handle/1/1156.
Full textThe present study primarily aims at identifying budget (in) dependence concerning inter- governmental transfers and their effect on the economic growth of municipalities having up to 10,000 inhabitants in the State of Santa Catarina, Brazil. As secondary objectives, it aims at: studying the Brazilian State operational method from its fiscal federalism point of view through measuring the relationship between inter-governmental transfers and municipality total tax collection: and, analyzing inter-governmental transfer participations in the municipality tax collection, also considering their respective Gross Domestic Product (GDP) variations. To help understanding the subject at issue, we provide explanations of the State and Public Administration performances, Public Finances, Public Budget, economic growth and development. The study relevance lies in the fact that small municipalities have tax collection problems and inter-governmental transfers are vital for their survival. The total amount deriving from both resources greatly affects economic growth, thus we intend to show that inter-governmental transfers are essential to small municipalities. The research methodology is descriptive, bibliographic and documental focusing on the theoretical referential landmark. According to the research sample average, results show that municipalities depend on transfers, mainly from the Federal Government, that represented over 89% between 2008 and 2012, except for 2010 when they were equivalent to 76.38%. GDP during our research period was -11% showing that dependence on inter-governmental transfers does not affect the municipality economic growth.
Medina, Mijangos Rubí Alejandra. "Sistemas de Gestión de Residuos Sólidos Urbanos (RSU) : Metodología para el análisis técnico-económico con valoración de las externalidades y casos de estudio." Doctoral thesis, Universitat Politècnica de Catalunya, 2021. http://hdl.handle.net/10803/672869.
Full textActualmente, existe un grave problema debido a la gran generación de residuos sólidos urbanos (RSU), a causa de las altas tasas de consumo de la población y el corto tiempo de uso de los productos. Por otro lado, se observa una deficiente gestión de residuos, debido a que, en diversos países y ciudades, todavía es usado en gran medida el depósito de residuos en vertederos, sistema que puede ocasionar diversos daños al medio ambiente y a la sociedad. A nivel mundial, aproximadamente el 69.7% de los RSU generados son depositados en algún tipo de vertedero. Generalmente, cuando se implementa un sistema de gestión de RSU, este ocasiona impactos que pueden verse reflejados como costes o ingresos, dependiendo si estos impactos tienen un efecto negativo o positivo, respectivamente. Los aspectos económicos son de gran relevancia debido a que la mayoría de las decisiones relacionadas con los sistemas de gestión de RSU se toman en base a los resultados económicos. Mediante el análisis del estado del arte se determinó que diversos autores consideran únicamente los impactos privados, los cuales están relacionados con los costes e ingresos de Inversión, Operación y Mantenimiento. Por otro lado, los autores que han analizado las externalidades (costes e ingresos relacionados con aspectos ambientales y sociales) generalmente se enfocan en casos específicos o sólo consideran unos cuantos impactos externos. La presente Tesis Doctoral tiene como objetivo el desarrollo de una metodología basada en el análisis coste-beneficio sostenible, ya que tiene en consideración los impactos privados y externos ocasionados por los sistemas de gesti ón de RSU. Además, bajo los principios de la sostenibilidad, se considera que el mejor proyecto será aquel que equilibre sus tres dimensiones: económica, ambiental y social. Una parte fundamental de la metodología desarrollada es la determinación y discusión de los impactos más relevantes relacionados con los sistemas de gestión de RSU. Constituyendo una guía de consulta para futuros investigadores y tomadores de decisiones que deseen analizar económicamente cualquier sistema de gestión de RSU. Estos impactos se clasifican en diferentes grupos como: infraestructura, reutilización, reciclaje y valorización de los residuos, uso de los materiales, medio ambiente, salud pública, educación y calidad de vida. El principal objetivo de la metodología es la determinación del Beneficio Privado (BP) y el Beneficio Total (BT), para concluir si el sistema o proyecto evaluado es económicamente rentable o viable desde el punto de vista privado y/o externo. Un proyecto será viable desde el punto de vista privado si BP es mayor a 0, por otro lado, si BT es mayor a 0 se puede concluir que el proyecto es viable desde el punto de vista económico, ambiental y social. Finalmente, se han analizado unos casos de estudio donde se aplicó la metodología desarrollada a una planta de valorización energética (PVE) y una planta de clasificación y tratamiento de residuos de envases ligeros y residuos voluminosos (PCT) en Barcelona, España. Los resultados muestran que ambas instalaciones son rentables desde una perspectiva privada y externa, es decir, son rentables económica, social y ambientalmente. Además, se observa que la PCT es una instalación con mayores beneficios sociales y ambientales respecto a la PVE, lo cual coincide con la actual jerarquía de residuos establecida por la Comisión Europea.
Enginyeria ambiental