Дисертації з теми "Revenus municipaux"
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Long, Martine. "La tarification des services publics locaux /." Paris : LGDJ, 2001. http://catalogue.bnf.fr/ark:/12148/cb376495044.
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Shafer, 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.
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Specht, 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.
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Rodrigues, 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.
Повний текст джерелаАнотація:
nÃo hÃThe 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.
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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.
Повний текст джерелаАнотація:
Thesis (Ph. D. (Public Administration)) -- University of Limpopo, 2016Municipalities 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.
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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.
Повний текст джерелаАнотація:
Orientador: Wagner Luiz LourenzaniResumo: 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
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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.
Повний текст джерелаАнотація:
This paper aims to quantify the municipal tax revenue effects of built-up area increases. The assumed existence of these effects is one of the key reasons for ongoing land consumption on the side of the municipalities. Some previous case studies however suggested that these effects might be not large enough especially in rural municipalities and would thus make land development not profitable. We estimate the effect of built-up industrial and commercial (BIC) area change on the business tax revenues in cross-sectional instrumental variable (IV) estimations. Based on detailed data for Bavaria, we find a significant and positive tax revenue effect of an increase in municipal BIC area. There exist strong differences in the size of this effect between urban and rural municipalities. The largest effects are generated by the BIC area in the large cities and become substantially smaller when these are dropped from the sample. Based on these findings, we reflect on the tradable planning permits (TPP) scheme recently discussed in the land use literature in the context of policies aiming to limit land consumption. Furthermore, we relate our estimates to the average municipal costs for land development and execute a number of robustness checks.
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Ibele, 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.
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JÃnior, 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.
Повний текст джерелаАнотація:
Universidade Federal do CearÃEste 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.
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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.
Повний текст джерелаАнотація:
In this project, the researcher evaluates revenue collection and allocation challenges faced by South African Municipalities in the case of NDLAMBE Local Municipality and this research project consist of five Chapters. Chapter one introduces and outlines the setting of the study and also provides the problem statement, research questions, research objectives and significance of the study. The chapter further clarifies the key concepts and terms that were used in the study, delimitation and limitations of the study. Chapter two provides a critical discussion of the concept of revenue collection and allocation, focusing on the various perspective of revenue. A source of municipal revenue and revenue collection and allocation model is explained as well as theoretical framework that guides it. Chapter three gives an account of the research design and methodology used in the study and in this study the researcher used the qualitative research approach as a data collection technique and document surveys were used because it is cheap and it saves time. The chapter also highlights the revenue collection and allocation applicable to the study and conclude by discussing the data analysis techniques that were used in the empirical study. Chapter four dealt with the data analysis of data collected presentation and discussion of the results and the researcher analyzed data using the filtering technique and content analysis. Chapter five drew conclusions and made scientific recommendations based on the research findings.The municipality is largely dependent on grants from upper spheres of government and generate less than 20 percent of current expenditures from own resources. As a whole, the revenue collection and allocation challenge of the NDLAMBE Local Municipality, given the current scenario of flows, is a reason for concern. Due to historical and political factors, local governments in South Africa differ substantially in terms of potential revenue base, but it may be that in many cases potential revenue is not exploited and that the high level of dependency on grants, high level of bad debts and lack of political will to be more self-reliant is the result of poor revenue in NDLAMBE Local Municipality.
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Pieters, 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.
Повний текст джерелаАнотація:
In this project, the researcher evaluates revenue collection and allocation challenges faced by South African Municipalities in the case of NDLAMBE Local Municipality and this research project consist of five Chapters. Chapter one introduces and outlines the setting of the study and also provides the problem statement, research questions, research objectives and significance of the study. The chapter further clarifies the key concepts and terms that were used in the study, delimitation and limitations of the study. Chapter two provides a critical discussion of the concept of revenue collection and allocation, focusing on the various perspective of revenue. A source of municipal revenue and revenue collection and allocation model is explained as well as theoretical framework that guides it. Chapter three gives an account of the research design and methodology used in the study and in this study the researcher used the qualitative research approach as a data collection technique and document surveys were used because it is cheap and it saves time. The chapter also highlights the revenue collection and allocation applicable to the study and conclude by discussing the data analysis techniques that were used in the empirical study. Chapter four dealt with the data analysis of data collected presentation and discussion of the results and the researcher analyzed data using the filtering technique and content analysis. Chapter five drew conclusions and made scientific recommendations based on the research findings.The municipality is largely dependent on grants from upper spheres of government and generate less than 20 percent of current expenditures from own resources. As a whole, the revenue collection and allocation challenge of the NDLAMBE Local Municipality, given the current scenario of flows, is a reason for concern. Due to historical and political factors, local governments in South Africa differ substantially in terms of potential revenue base, but it may be that in many cases potential revenue is not exploited and that the high level of dependency on grants, high level of bad debts and lack of political will to be more self-reliant is the result of poor revenue in NDLAMBE Local Municipality.
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Gonçalves, 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.
Повний текст джерелаАнотація:
After the big crisis of 2008, the Federal Government sought to mitigate its effects that could be catastrophic in the Brazilian economy. In order to protect the industry, one of the main actions implemented was to reduce the tax on industrialized products. While actions to protect employment in industries resulted effects, the municipalities have suffered with the decline of the Municipalities Participation Fund (MPF), whose composition is via the collection of the industrial production tax and Income Tax. For municipalities, the reduction of federal transfers showed problems in the process of tax collection of the taxes within their competence. The interest of investigating the institutional scope of the municipal administration appear with this issue, in order to discover the role of institutional design in the performance of their revenues. In the first chapter were treated the elements that form the basis of institutionalist thought, emerging School Institutionalist Original and New Institutional Economics. The following section shows the evolution of the Brazilian tax system in the context of Brazilian municipalities. The paper goes on an analysis of situational variables and variables that are involved in municipal tax profile. It competed the next chapter descriptive analysis and correlation of the qualitative variables, their specificities and their relationship with some situational variables. It was observed that the municipalities that put forward highest contribution of the industry in the composition of their Gross domestic product (GDP) performed better in all of their revenues. Moreover, it emerged the concept that is crucial to the presence and interaction of a number of other institutions, including productive in the local context, bringing a situation to diversify its economy.Após 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.
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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.
Повний текст джерелаАнотація:
My master`s thesis is going to deal with the financial economy of lower territorial self-governing units -- municipalities. I will pay attention to the revenue economy and especially tax revenues that consist of approximately half of total revenues of municipal budgets. In connection with tax revenues I will also focus on budgetary determination of taxes, its process and taking place intensive discussion related to possibilities its further direction. In theoretical part I attempt to sum up an economical and legal starting points of municipal status, municipal budget and its structure. In practical part I make the analysis of the municipal economy from the size category 2 -- 5 thousand inhabitants. Municipalities in this size category cash on the average the lowest tax revenues from the common taxes per capita. According to their own words they are getting to the edge of the economic potential. The aim of this work is to carry out the analysis of the municipal economy of given municipality where such danger can happen.
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Špírková, Veronika. "Daňové příjmy obcí v době hospodářské krize." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-114541.
Повний текст джерелаАнотація:
This master's thesis addresses the impact of the economic crisis on the finances of selected municipalities. The first chapter provides a theoretical basis for the analysis. The basic types of municipal revenue are characterized here, main attention was paid to tax related revenues. In short it also defines the budget expenditure side of a municipality. The second chapter deals in general with the negative influence of economic situation on municipalities in the Czech Republic. The practical part of this thesis contains an analysis of the management of finances of selected municipalities Hlavatec, Sedlce and Dřítně between years 2008 - 2010. The analysis shows that the economic crisis was reflected particularly in the drop in tax revenues. However, none of the municipalities ran into financial problems due to the substiantial amounts of funds accumulated from previous years, and all were also able to meet their due financial obligations.
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Cote, 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.
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Gurova, 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.
Повний текст джерелаАнотація:
The thesis explores the effect of fiscal decentralization on local governments budgeting and fiscal autonomy in selected transition countries of Central and Eastern Europe. The implications of legislative changes on local budgets and revenue authority are analyzed. Discrepancies between legal provisions and actual fiscal practices are identified on the basis of case studies of four countries: Bulgaria, Georgia, Hungary, and Lithuania. The study explores some specific approaches to dealing with local finances based on the respective countries' fiscal legislation. An attempt is made to evaluate local revenue authority based on both comparable statistical data and legal provisions of the selected countries. Following a comparative conceptual framework, the thesis reveals both unique and common patterns of budget policy and local revenue raising authority in each of the four countries.
The results of the inquiry indicate that despite the greater fiscal authority and independence which local authorities gained during the transition, local governments in many CEE countries continue to operate within old centralized fiscal structures and budget policies. The right balance between the need for decentralization of governance and the ability and desire of local authorities to control and steer the local revenue policies is still to be found.Master of Urban and Regional Planning
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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/.
Повний текст джерелаАнотація:
This work explores the relationship between municipal government debt and revenue diversification using a prism of institutional and fiscal interactions, concentrating on revenue fungibility effects over time and on the role of state-imposed constraints. A diversified revenue structure tends to stabilize revenue levels by balancing income-elastic and inelastic revenue sources. The impact of such diversity has been the subject of much research on expenditure and service levels among state and local governments. Considerably less research has been conducted on its potential relationship with debt, although capital financing is a necessary and often-utilized mechanism for funding capital and operational spending for local governments. Since it is well known that debt payments are fixed in the short run, they require sufficient revenue adequacy through economic highs and lows. It is thus argued that local governments with more diversified revenue structures are better able to utilize debt financing since revenue diversity mitigates the risk of borrowing by providing for greater fiscal predictability in the long run. This hypothesis is tested on two samples - a large sample of cities in Massachusetts from 2000 through 2009, as well as a cross-state sample, encompassing the cities from the majority of U.S. states. The findings of both studies provide preliminary evidence on the influence of revenue diversification on the levels of municipal indebtedness. While the Massachusetts study reveals that revenue diversification is, indeed, a statistically significant determinant of debt per capita, which also has an indirect effect on property tax burdens, the cross-state study suggests that revenue diversification has a mitigating impact on certain state-imposed fiscal rules, further adding to its weight as a strategic financial management tool. Both studies also reiterate the importance of such fiscal capacity factors as fund balances, intergovernmental revenue, and the size of government, while also revealing some new interaction patterns among various state-imposed debt limitations.
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Kambhampaty, 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/.
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Fontinele, 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.
Повний текст джерелаАнотація:
nÃo hÃTrabalhos 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.
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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.
Повний текст джерелаАнотація:
The economic crisis has affected more or less all areas of human life. One of them is of courese the issue of municipal budgets, whose incomes have experienced some changes during the crisis. In this paper first discribes the various tax revenues of municipalities, briefly characterize how the revenues from shared taxes and revenues from municipal taxes and property tax. It also discusses the situation in specific cities, which are Ždírec na Doubravou, Nová Paka and Teplice, where I analyze their individual income tax and municipal taxes policy and policy related to property tax. In the last part complete my analysis some answers to questions which I gave to members of city council of the reasons to some information. Based on collected information, I found that cities in times of economic crisis, fought with a reduction in the budget and trying to change the structure of local taxes and by increasing property tax rates, but each city dealt with this situation differently.
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Boadu, 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/.
Повний текст джерелаАнотація:
The flypaper effect states that grants-in-aid increases public spending more than a comparable increase in personal income. If aid increases spending, then there is the possibility that it displaces own-source revenue or a portion of the aid itself is used to meet other priorities of governments, fungibility. Different local government structures have the tendency to prioritize either the operating or capital budget. Empirical evidence shows that federal and state grants have different flypaper effect. While fungible state aid is allocated to the operating budget, that of federal goes to the capital budget. Council-manager and mayor-council form of governments do not allocate fungible intergovernmental aid differently between the capital and operating budgets.
22
Clarke, 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/.
Повний текст джерелаАнотація:
In recent years, ‘agencification’ and ‘autonomisation’ seem to have emerged as the new orthodoxy in the reform of public administration, fuelling a lively academic debate on bureaucratic autonomy and political control - on whether these two phenomena are diametrically opposed or can co-exist alongside each other. Using as its empirical basis two case studies of revenue administrations in Jamaica and the Dominican Republic, this cross-jurisdictional, interdisciplinary piece of research seeks to advance current understanding of bureaucratic autonomy on two fronts. First, it explores the under-researched issue of factors which may condition the exercise of bureaucratic discretion. Second, it is distinct from current works because of its comparative analysis of bureaucratic manoeuvrability within differing legal traditions and systems of government. Notwithstanding the cases’ historical and cultural differences, findings revealed a number of common functional realities. The more influential macro-institutional constraints fed through to impact on internal operational functioning in areas such as the establishment of tax priorities and revenue targets. No support was found for the hypothesis that different legal traditions have a differential impact on bureaucratic functioning. In both jurisdictions, a detailed ‘fussy’ style of drafting revenue laws aims towards certainty and predictability, with no particular stakeholder biases. Legal drafting style may be a function of the specific policy area.
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Marek, Martin. "Hospodaření s majetkem obce." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2019. http://www.nusl.cz/ntk/nusl-392134.
Повний текст джерелаАнотація:
This master thesis deals with management of municipality property municipality Stará Turá in the years 2013 - 2018. The theoretical part defines the territorial self-government in the Slovak republic, as well as management of the municipality, budget revenues and budget expenditures and municipality property. The analytical part contains basic information about the village Stará Turá, analysis and subsequent management of municipality property in the years. The last part deals with the possible utilization of the economic result for improvement of the municipality of Stará Turá.
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Schlagintweit, 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.
Повний текст джерелаАнотація:
This thesis explores the theory and practice of incorporating a financial perspective into land use planning. Although it is well known that land use changes have definite consequences on municipal finances, there is little empirical information to guide municipal planners in analyzing and understanding the fiscal consequences of their decisions.
In this thesis the role of municipal expenditure-revenue analysis in land use planning is analyzed. Municipal expenditure-revenue analysis represents a methodology used to quantify the net cost to a municipal government of providing services to specified land use categories. The nature and historical development of municipal expenditure-revenue analysis is described, and criteria for the evaluation of such analyses are developed. On the basis of these criteria, three municipal expenditure-revenue studies, undertaken in metropolitan Vancouver, are analyzed and evaluated in order to highlight current field practice and key issues in this area of analysis.
The evaluation of the three case studies illustrates that despite considerable efforts on behalf of the analysts involved, the results of the studies have little direct application in planning and policy formulation. All three studies were found to have shortcomings which place in question the reliability and validity of the results. Despite these shortcomings, it is concluded that the process of undertaking expenditure-revenue analysis is valuable in that it provides an explicit framework in which planners and other municipal officials can consider the financial implications of land use decisions.
On the basis of the analysis and evaluation undertaken in this thesis five recommendations are developed which will help analysts to improve the reliability of both the process and results of future expenditure-revenue analysis. This, in turn, will increase the potential of the direct application of these studies' results in planning and policy formulation. The recommendations made in the concluding chapter of this thesis are listed below: (1 ) Municipal expenditure-revenue analysis should be undertaken under objective circumstances;
(2) The resources available to municipal expenditure-revenue studies should allow a thorough and in-depth analysis of the expenditure and revenue associated with the specified land use categories;'
(3) The study methodology should combine the range of approaches discussed in Chapter 2 of this thesis;
(4) Municipal expenditure-revenue analysis should be computerized; and (5) All aspects of an expenditure-revenue analysis should be clearly documented.Applied Science, Faculty of
Community and Regional Planning (SCARP), School of
Graduate
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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.
Повний текст джерелаАнотація:
A presente dissertação tem como objetivo apresentar a capacidade de investimento e de poupança própria dos 10 municípios de menor PIB do Estado de Goiás, no período
de 2004 a 2013. Na composição do montante de receita dos municípios têm-se, além da receita própria, as receitas oriundas das transferências intergovernamentais, por meio do FPM (Fundo de Participação dos Municípios) e do FPE (Fundo de Participação dos Estados) da quota-parte do ICMS, respectivamente. Neste estudo, as receitas dos municípios são apresentadas separadamente; o que se busca, ao compará-las com a evolução das suas despesas em determinado período, apreender a capacidade de poupança própria corrente e a capacidade dos municípios de liquidarem suas despesas, mediante a utilização de suas receitas próprias; bem como, conhecer o quanto estes dependem das transferências intergovernamentais para realização de investimentos. Para realização da pesquisa, optou-se por uma abordagem quantitativa. Quanto aos fins, a pesquisa é exploratória e, como meios de investigação adotou-se a pesquisa documental e bibliográfica. Utilizou-se do critério do PIB, para identificar os
municípios que apresentavam maior dependência de receitas intergovernamentais, no Estado de Goiás. Os resultados revelam que há capacidade de investimento, mas que esta é positiva se utilizado os recursos de terceiros; e que o índice de capacidade de poupança própria em todos os municípios estudados foi negativo. Conclui-se que não há recursos oriundos da poupança própria para serem aplicados em investimentos. Os resultados demonstraram ainda que as receitas oriundas de transferências
intergovernamentais representam a maior parte da receita total dos municípios; que as receitas próprias correntes são insuficientes frente aos gastos municipais; tal fato evidencia que os municípios dependem dos recursos da União e Estados para que possam se manter.This 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.
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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.
Повний текст джерелаАнотація:
This thesis deals with economic analysis of three different sized municipalities. Being specific, the largest one Karviná has 62 661 inhabitans. The smaller one Studénka has 10 168 inhabitans and the smallest Liptaň has 463 inhabitans. The chosen period begins in 2005 and finishes in 2009. The first part of my thesis is theoretical. There is a description of municipal law, fiscal decentralization, municipal tax, other taxex and municipal budget. Several aspects of categorization concerning revenues and expenditures are described in this first part. The second part is practical. The data have been collected from internal sources of the municipal offices. Different categories of revenues and expenditures are analyzed. I focus on tax revenues of particular budgets, as shared tax, exclusive tax and municipal tax. In addition, observation of time development in structure of particular groups of taxe sis made. The whole part is accompanied by a great range of tables and graphs which enables the reader understand the subject.
27
Talíř, Jan. "Predikce příjmů obecních rozpočtů." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-85921.
Повний текст джерелаАнотація:
The diploma thesis is focused on the analysis of prediction of tax revenues in conditions of cities Polička, Svitavy and Litomyšl. The main objective was to determine how surveyed municipalities predict their tax revenues, how accurate their estimates are and, in particular, whether it is possible to achieve more accurate results based on basic statistical methods. Minor objectives of this work were the description of how the individual municipalities forecast tax revenues, how the forecasts are integrated into the budget process and how this issue is dealt with in the United States. The results of the analysis showed that it is not possible to get more accurate predictions using basic quantitative models. It turned out that the quality of predictions of the statistical models was similar to the quality of the municipal estimates, even at forecasts of those tax revenues, where the deviation from the real revenue is quite high.
28
Mousa, 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/.
Повний текст джерелаАнотація:
The last two decades have seen an evolution of Information and Communication Technology (ICT) capabilities in the public sector which facilitates the adoption of several IT innovations. Electronic government is one of these strategic innovations that many government agencies have considered adopting to deliver government information and services and support the modernisation of government’s administrative tasks. This research investigates an e-government adoption process as represented by the Extensible Business Reporting Language (XBRL) adoption process. XBRL constitutes one of the key components of the electronic regulatory reporting process in HM Revenue and Customs (HMRC) and Companies House (CH). A comprehensive conceptual framework is developed to examine XBRL adoption process and the influential technological, organisational, environmental factors and e-government challenges that affect this process. The contribution of this comprehensive framework is that it develops various relationships among these factors, challenges and stages of the adoption process which have not been identified in the IT adoption or e-government literature. The framework for e-government adoption in the public sector is useful in multiple ways. The major benefit is to contribute to understanding the adoption process, identify the technological infrastructure, and emphasise the importance of the organisational readiness and impact of the environment on the adoption process. The framework can also help government decision makers to visualise a suitable strategic action plan for the future of electronic government by identifying the key issues and potential challenges associated with adopting e-government projects.
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Jaikampan, 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/.
Повний текст джерелаАнотація:
This dissertation examines the effects of tax and expenditure limitations (TELs) stringency and its interaction with revenue diversity and the council-manager form of government on municipal general fund expenditure. TELs are explicit rules that states impose to reduce local government spending. TELs stringency varies from state to state, leading to difficulties in assessing their impact across the nation. This dissertation proposes a new means for measuring the stringency of TELs imposed on local governments. Factor analysis is utilized, and then factor scores are calculated to identify degrees of TELs stringency. This study contends that higher levels of TELs stringency are associated with lower local government spending. However, the effectiveness of TELs is dependent on revenue diversity and the form of government. This study suggests that both revenue diversity and the council-manager form of government mitigate the impacts of TELs stringency on local government spending. Panel data from 2007 to 2011 from 1,508 municipalities are utilized. This study finds that higher levels of TELs stringency are associated with lower levels of municipal general fund expenditures per capita. However, TELs stringency is effective only when revenue diversity is low and when cities have a form of government other than council-manager. These results are generally consistent with the theory presented in this dissertation.
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Tristão, 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.
Повний текст джерелаАнотація:
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Previous issue date: 2003-02-04T00:00:00ZEvaluate 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.
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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/.
Повний текст джерелаАнотація:
A Constituição Federal Brasileira de 1988 trouxe diversas inovações à estrutura governamental, notadamente nos aspectos financeiros. Com relação às receitas alterou o perfil tributário entre as esferas Federal, Estadual e Municipal. Do lado das despesas alterou profundamente a Agenda Governamental, entendida como o conjunto de obrigações a que o Estado está submetido. Porém, diversos fatores, tanto de natureza ambiental - como os choques na década de 90 na economia internacional; quanto de natureza interna - principalmente os referentes à reforma do Estado, levaram os Municípios a assumirem uma série de responsabilidades que não estavam claramente definidos na Agenda , não estando, por isto, acompanhadas das necessárias transferências de recursos. A diferença entre as despesas públicas realizadas pelos municípios e o volume de recursos próprios arrecadados localmente determina o que a literatura denomina de hiato de recursos. A análise deste hiato quando parcial, pode conduzir a conclusões incorretas. Diversos trabalhos apontam distorções no sistema de financiamento público municipal, desde o superdimensionamento das despesas até as influencias causadas pelo sistema de transferências intergovernamentais nos esforços de arrecadação local, o que faz com que as receitas próprias sejam menores. Este trabalho analisa, da perspectiva da gestão municipal, a existência e dimensionamento do hiato de recursos. Para isso, busca uma aproximação inicial de dois conceitos que devem ser considerados conjuntamente : o conceito de eficiência de exploração- que refere-se à capacidade de explorar suas bases tributárias; e o de eficiência de transformação - que refere-se à capacidade de um município conseguir transformar os recursos de que dispõe em qualidade de vida. Para operacionalizar o conceito de eficiência, os municípios do Estado de São Paulo foram agrupados de acordo com o conceito de centralidade e submetidos à metodologia de análise envoltória de dados (DEA - Data Envelopment Analysis). Os resultados demonstram que os municípios possuem baixas eficiências na exploração das bases tributárias (43%) e altos valores de eficiências na transformação (91%). O estudo também conclui que a ampliação da qualidade de vida nos municípios passa pela alteração do sistema de transferências, em função dos baixos valores de receitas próprias que os municípios podem atingir.The 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.
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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.
Повний текст джерелаАнотація:
This thesis deals with economic analysis and comparison of two different size municipalities in years 2002-2008. Specifically, two municipalities from South Bohemia Region - Strakonice (23 000 inhabitants) and Katovice (1 300 inhabitants). The first part of my thesis is theoretical. I describe the legislative of municipalities in Czech Republic there, also their jurisdiction and budgets (categories of revenues and expenditures). The second part is more extensive and there is a description of the practice. I analyze and compare different categories of revenues and expenditures. I use here materials from the both previously mentioned municipalities. This part is accompanied by tables and graphs.
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Chalupský, 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.
Повний текст джерелаАнотація:
This thesis analyzes the development of the financial management of the municipality on the example of the City of Jihlava. The theoretical part deals mainly on the status of municipalities in the Czech legislation and budgeting in municipalities in the country. Development of individual components of income and expenditure is monitored and analyzed in the practical part for the period 2003 - 2010 and is compared with development in municipalities in the country. The text is added for greater clarity, a number of tables and graphs.
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Konvička, Michal. "Daňové příjmy obcí v době hospodářské krize." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-85950.
Повний текст джерелаАнотація:
The thesis looks at tax income development in selected municipalities during economic crisis, that started at the and of 2008. The selected municipalities are Karlova Studánka, Dobrá and cities Bílovec and Opava. The thesis takes into account proposed changes in tax assignment, which have not yet been approved by parliament. The proposed change is expected to increase income of municipalities from shared taxes. The first two chapters contain general description of municipality financing and development of tax assignment since the formation of czech tax system. Third chapter focuses on the impact of the financial crisis on the local and regional governments of European countries. Fourth chapter contains analysis of local and property taxes development in selected municipalities focused on crisis years. Last chapter provides a calculation of tax income from shared taxes for selected municipalities according to proposed model of tax assignment.
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JANISZEWSKI, 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.
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Zhang, Zhiwei. "TO PRODUCE OR TO BUY? EXPLORING DETERMINANTS OF LOCAL GOVERNMENT PRIVATIZATION DECISIONS." UKnowledge, 2013. http://uknowledge.uky.edu/msppa_etds/7.
Повний текст джерелаАнотація:
The U.S. is experiencing the worst recession since the Great Depression. All levels of government have been hit really hard, this is especially apparent at the local level since services provided at the local level are woven into people’s daily life. Thus, how to “do more with less” is more urgent than ever before. The use of privatization came to surface as a sound solution for deficit-plagued governments as it is thought to be more cost effective and outperform the public sector in most cases. This dissertation contains two empirical chapters that examine determinants of privatization and specify the conditions under which it is optimal to buy and under which it is optimal to produce in-house.
Chapter two explores determinants that contribute to the use of privatization at the local level in the U.S. This chapter incorporates spatial technique to perform the analysis, which is a different approach from much of the literature. Empirical results indicate that a local government’s sourcing decision is affected by its nearby local jurisdictions. External stakeholders’ involvement contributes to the use of outsourcing, whereas having a limited supply of service providers impedes it.
Chapter three applies a transaction cost economics (TCE) framework complemented with a revenue volatility measure to disentangle the mechanisms that drive public services’ outsourcing decisions. Results suggest that, in general, services with higher asset specificity and higher contract management difficulty are less likely to be outsourced, and a robust and competitive market facilitates the use of outsourcing.
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Maryško, Michal. "Daňové příjmy obcí v době hospodářské krize." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-85929.
Повний текст джерелаАнотація:
Nowadays, the phenomenon of the Economic Crisis is still very topical economic issue. Not only private but also public sphere suffer from Economic Crisis. Thesis, called "Municipal Tax Revenues in Times of the Economic Crisis", deals with development of tax revenues between 2007 and 2010. In addition, this paper scrutinizes evolution of other revenues that flows into municipal budgets. For this analysis, three cities in Central Region of the Czech Republic, such as Mladá Boleslav, Mnichovo Hradiště and Kosmonosy, were selected. Above-mentioned work also focuses on possibilities of municipalities in terms of coping with reduced tax revenues. The crisis have not affected monitored municipalities so dramatically. Although tax revenues have considerably decreased, municipalities did cope with such a situation by means of drawing reserves from previous years. Thesis is divided into four chapters. First part deals predominantly with municipal revenues in general (tax, non-tax, capital receipts, subsidies) and budget-designated taxes. In the next chapter, revenues of chosen municipalities are analysed. In the third chapter, these revenues are compared by the test of selected municipalities. The last part formulates municipalities` options to prevent the reduction in tax revenues.
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Calencio, 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.
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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/.
Повний текст джерела
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Hajná, 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.
Повний текст джерелаАнотація:
This Thesis focuses on assessment of tax revenue in the structure of income in the budgets of municipalities. A sub-component is an analysis of revenue and expenditure structure and outline the issue of budgetary allocation of taxes.The theoretical part summarizes the conclusions of previous guidelines of economic theories that focus on local government finances , describes legislation and financial management of municipalities in the Czech Republic, introduces the topic of budgetary allocation of taxes. In the practical part analyzes in detail the real budgets of three municipalities different in size which are located in the administrative district with extended competence Písek. Currently, in the Czech Republic is the issue of small municipalities being discussed. Therefore, the theoretical part touches the issue of small municipalities, too and the analytical part follows with the selection of examples from the smallest size categories, i.e. to 199 and from 200 to 499 inhabitants and for comparison there is also the example from the biggest size category, i.e. over 20 000 inhabitants. I was dealing with the structure of municipal revenues and expenditures in the average numbers during the period 2007-2009 for all three selected municipalities and then with development of tax revenues in the years 2007, 2008 and 2009. At the end is made the comparison of the villages to the average numbers recalculated per capita in the period of time to eliminate some incidental variations and lower the risk of distortion.
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Souza, 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.
Повний текст джерелаАнотація:
O objetivo central deste trabalho é verificar a existência ou não de esforço fiscal por parte dos sete municípios selecionados para o estudo - Porto Alegre, Canoas, Caxias do Sul, Capão da Canoa, Charqueadas, Marau, Três Forquilhas -, no sentido de maximizar a receita tributária própria independentemente do nível das transferências intergovermamentais no período compreendido entre 2001 e 2010. Aponta o esforço fiscal como medida do esforço realizado pela administração tributária com o objetivo de potencializar a arrecadação dos tributos da sua base tributária disponível. Aborda divergências sobre o tema, apontando efeitos positivos e negativos das tranferências sobre arrecadação local. Apresenta a base teórica do federalismo como uma forma de organização do estado na qual haja compartilhamento de poder entre os diferentes níveis de governo. Mostra que as bases teóricas do federalismo fiscal foram lançadas por Paul Samuelson, que introduziu o conceito de bem público na teoria econômica do bem-estar. O estudo do federalismo fiscal se dá sob dois prismas: um que trata da construção de modelos ideais e outro que investiga as experiências reais. Oferece uma visão a partir de Tiebout, Stiglitz e Oates. Com relação às externalidades envolvidas no processo centralização e descentralização levantadas pelo estudo de Oates, foi apresentada a visão de Gordon. Aborda a prática federativa no Brasil onde trata a questão da divisão dos recursos públicos entre os entes da federação desde a Constituição de 1891 até a Constituição de 1988. Divide em três períodos a história da tributação no Brasil: o período compreendido entre 1891 e 1965; a reforma da década de 60 e a evolução do sistema tributário até 1988; e a reforma tributária de 1988 e os ajustes posteriores. Busca esclarecer quem arrecada este ou aquele tributo, como se distribuem os recursos obtidos por esta arrecadação, quem é responsável pela oferta de determinado serviço público e como são financiados os programas e projetos públicos. Tabula informações que mostram como ficam as competências tributárias e como foram definidas as funções de cada ente federativo e os recursos arrecadados a partir da Constituição Federal de 1988, os percentuais das principais receitas municipais, em anos selecionados, e a distribuição das funções públicas por esfera de governo. Apresenta como são formadas as receitas municipais, mostrando a metodologia de distribuição das transferências intergovernamentais. Analisa quali- e quantitativamente o comportamento das receitas municipais. Compara o esforço fiscal realizado pelos municípios escolhidos em arrecadar os impostos de competência própria e sua relação com as transferências intergovernamentais que, por ser uma fonte de receita que não traz o ônus político da cobrança para os gestores locais, desestimularia o esforço fiscal dos municípios. Analisa, ainda, a existência ou não de cadastros atualizados, legislação tributária adequada à realidade local e a eventual insuficiência de fiscalização que permitam aos municípios a exploração do seu potencial tributário e que pode levar à ineficiência da arrecadação tributária municipal.The 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.
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Turek, Jan. "Místní poplatky v ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-264570.
Повний текст джерелаАнотація:
My diploma thesis aims to assess the planned amendment to the law on local fees and show the changes that have to occur. The planned amendment changes slightly rights and responsibilities of the municipality in the implementation of local taxes. In my diploma thesis we deal in detail with two kinds of charges - local fee for spa or recreational stays and a local charge of accommodation capacity. Rating of planned amendment preceded by analysis of the municipalities that collect those fees. I am focusing on the revenue side of their budgets. The first two chapters are theoretical. I generally describe how the law in Czech Republic influences the structure of public administration and how it prepares the budget of the municipalities. They are characterized by certain local fees and their legislative framework. The practical part is devoted to analysis of two local taxes in 10 selected municipalities and their final share in nationwide revenue from local taxes. The final part evaluates the planned amendment, indicates and shows possible problems that could occur in the future.
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Oliveira, 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.
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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.
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Previous issue date: 2009-08-07This 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.
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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.
Повний текст джерелаАнотація:
Na presente dissertação está sendo analisada a possibilidade de vinculação da receita de IPTU para aplicação ao acesso à moradia, via proposta legislativa lege ferenda, lei ainda não vigente, pois atualmente esta vinculação de impostos a serviços é vedada pela Constituição Federal Brasileira de 1988. Com a vinculação do IPTU à moradia, haveria a possibilidade de ingresso de receita específica para aplicação na redução do déficit habitacional e em regularização fundiária, consagrando, dessa forma, a função social do IPTU. Este estudo examina ainda: 1. A possibilidade de existência de uma hierarquia imposta pelo inciso IV do art. 167 da Constituição Federal que permite a vinculação de receita de impostos para as ações e serviços públicos de saúde, manutenção e desenvolvimento do ensino, realização de atividades da administração tributária e a prestação de garantias às operações de crédito por antecipação de receitas frente aos direitos fundamentais do artigo 6º da Magna Carta. 2. O artigo 6º da Constituição Federal de 1988 contém o rol de direitos sociais: educação, saúde, alimentação, trabalho, moradia, lazer, segurança, previdência social, proteção à maternidade, infância e assistência aos desamparados, no entanto, sói ocorrer, em administrações públicas, a aplicação dos recursos orçamentários em serviços públicos em grau de desigualdade, em virtude da vedação da vinculação de impostos a serviços. 3. A formação juspositivista na Legislação Tributária brasileira; 4. A realidade do Plano Municipal de Habitação de Interesse Social de Porto Alegre que apresenta o diagnóstico do problema habitacional local e os escassos recursos financeiros disponíveis aplicáveis em moradia. 5. A análise da Legislação municipal vigente de Porto Alegre nas áreas Urbanística, Tributária e financeira, formando um sistema legislativo integrado ao contexto legal da cidade. Em vista dessas características, esta investigação estuda a viabilidade da regularização fundiária e de redução do déficit habitacional com o redirecionamento da arrecadação tributária através da destinação do tributo municipal, IPTU, buscando a função social do tributo e o referencial de justiça. São essas, portanto, as especificidades desta dissertação.In 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.
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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.
Повний текст джерелаАнотація:
This diploma thesis evaluates models of territorial self-government funding from the view of delegated powers in the Czech republic. To reach this goal, thesis is divided into four separated chapters. First chapter defines the function of local government, its position in present system of public administration, explains terms like own powers, extended powers and delegated powers. Second chapter of the work introduces valid legal framework about territorial self-government funding and each particular type of municipal government financing as well. It contains analysis of revenues and expenditures of municipalities and regions in last ten years particulary from 2002 to 2011. It clarifies historical development and gives more information about possible future process of municipal budgets. Third chapter deals with specific fund so called "contribution of execution of state administration". The last fourth part introduces budgetary allocation of municipality taxes and revenues - all according to valid legislation. It includes various suggestions of legal amendments of the budgetary allocation of taxes and their positive and negative effects as well.
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Švanda, 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.
Повний текст джерелаАнотація:
This thesis deals with the ongoing accounting reforms in public administration. It outlines key changes to accounting and financial reporting from the perspective of local governments. The goal is to evaluate the benefits of reform, and in certain moments to suggest solutions to problems that in terms of explanatory power of the information presented was greater user effect. The practical focus of the thesis is an analysis of budget execution of the municipal district Prague - Nebušice from the perspective of the user, in the context of the financial statements.
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Kaufmannová, 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.
Повний текст джерелаАнотація:
This thesis deals with money management in municipality Libchavy in years 2005 - 2007. Its theoretical part sums sup the most important pieces of knowledge concerning municipality functioning and money management of municipality. The practical part comprises the analyses of the status of municipality money management in the field of budget receipts and budget expenditures. In terms of previous pieces of knowledge, there are defined proposals for improving money management and contribution of municipality.
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Moratta, 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.
Повний текст джерелаАнотація:
Este estudo tem por objetivo principal identificar a (in) dependência orçamentária em relação às transferências intergovernamentais dos Municípios com até 10.000 habitantes no Estado de Santa Catarina e seu reflexo para o crescimento econômico. Como objetivos secundários este trabalho tem a finalidade de estudar o funcionamento do Estado Brasileiro a partir do seu federalismo fiscal, mensurar a relação entre as transferências intergovernamentais e a arrecadação total e própria dos Municípios, analisar a evolução da participação das transferências intergovernamentais na arrecadação municipal com a variação dos respectivos Produtos Internos Brutos (PIBs). Com o intuito de subsidiar a compreensão do tema é realizada uma explicação sobre o Estado e Administração Pública. Em seguida é analisada a Política Pública como instrumento para a materialização do Estado, sendo também elaborada uma explanação sobre tópicos de Finanças Públicas, incluindo o Orçamento Público e, por fim, o crescimento e desenvolvimento econômico. A relevância do estudo reside no fato de que pequenos Municípios têm problemas na arrecadação própria e tendo como imprescindíveis à sua “sobrevivência” as transferências intergovernamentais. A razão entre esses dois tipos de recursos influi no crescimento econômico. Dessa forma, deseja-se demonstrar a essencialidade das transferências intergovernamentais para os pequenos Municípios. Como método de pesquisa tem-se a descritiva, com o uso da pesquisa bibliográfica e documental para subsidiar o marco referencial teórico. Como resultado ficou demonstrada a dependência com as transferências e que, na média da amostra, no período de 2008 a 2012, teve representatividade acima de 89%, exceto para o ano de 2010 quando esse valor corresponde a 76,38%, sendo a União a principal origem dessas transferências. Em relação à evolução do PIB, no período da pesquisa, foi de -11%. O resultado final é que a dependência dos Municípios em relação às transferências intergovernamentais não influencia o crescimento econômico.The 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.
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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.
Повний текст джерелаАнотація:
Currently, there is a serious problem due to the large generation of municipal solid waste (MSW) due to the high consumption rates of the population and the short time of use of the products. Moreover, there is poor waste management,
because, in various countries and cities, the deposit of waste in landfills is still used to a great extent, a system that can cause various damages to the environment and society. Worldwide, pproximately 69.7% of the MSW generated is deposited in some type of landfill. Generally, when a MSW management system is implemented, it causes impacts that can be reflected as costs or revenues,
depending on whether these impacts have a negative or positive effect, respectively. The economic aspects are of great relevance because most of the decisions related to MSW management systems are made based on economic results.
Through the analysis of state of the art, it was determined that various authors only consider the private impacts, which are related to the costs and revenues of Investment, Operation and aintenance. Furthermore, authors who have analyzed
externalities (costs and revenues related to environmental and social aspects) generally focus on specific cases or only consider a few external impacts. This doctoral thesis aims to develop a methodology based on sustainable cost-benefit analysis, since it considers the private and external impacts caused by MSW management systems. In addition, under the principles of sustainability, it is
considered that the best project will be the one that balances its three dimensions: economic, environmental and social. A fundamental part of the methodology developed is determining and discussing the most relevant impacts related to MSW management systems. It constituted a reference guide for future researchers and decision-makers who economically analyze any MSW management system. These impacts are classified into different groups such as infrastructure, reuse, recycling and recovery of waste, use of materials, environment, public health, education and quality of life. The methodology's main objective is to determine the Private Benefit (BP) and the Total Benefit (BT) to conclude if the evaluated system or project
is economically profitable or viable from the private and/or external point of view. A project will be viable from a private point of view if BP is greater than 0, and if BT is greater than 0, the project is viable from an economic, environmental, and social
perspective. Finally, some case studies were analyzed where the methodology developed was applied to an energy recovery facility (ERF)
and a sorting and treatment facility of light packaging waste and bulky waste (STF) in Barcelona, Spain. The results show that
both facilities are profitable from a private and external perspective, that is, they are economically, socially and environmentally profitable. In addition, it is observed that the STF is a facility with greater social and environmental benefits compared to the ERF, which coincides with the current waste hierarchy established by the European Commission.Actualmente, 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