DISTRIBUTIVE MECHANISMS OF THE TAX STRUCTURE: INFLUENCE IN THE BUDGETARY IMPLEMENTATION OF CATARINIAN MUNICIPALITIES

Abstract

The objective of the research is to analyze the influence of the distributive mechanisms of the Brazilian tax structure in the budget execution of health, education, employment and income of the municipalities of Santa Catarina. The methodology is described as descriptive, with the collection of documentary data, with a quantitative and cross-sectional approach. The research was carried out with a sample of 170 municipalities that integrate the population of the 295 municipalities of Santa Catarina. The results of the research demonstrate a significant influence of great effect and with high capacity of explanation of the budgetary execution in the health, education, employment and income from the tax distribution received by the municipalities of Santa Catarina. In this way, it is confirmed that the current distributive mechanisms increase the spending capacity of the municipalities. Otherwise, there is a need for a change in mechanisms, since there are large differences between contributions, distributions and budget execution of the municipalities investigated.