Transferência intergovernamental: análise dos repasses do fundo de participação para o município de Ouro Branco - AL

Abstract

Since 1965, in Brazil, there is the FPM, the same, has the objective of equalizing the income of Brazilian municipalities. Currently it is composed of 23.5% of the net revenue of the Industrialized Products Tax and the Income Tax. This Fund is the main obligatory transfer of the Union to the municipalities, being of fundamental importance to the small municipalities, mainly because they have of fragility, economic and social structure. In this way, this work aims to analyze the evolution of the transfers of the FPM to the municipality of Ouro Branco / AL, small municipality of the sertão of Alagoas that fits in the patterns of dependence of the intergovernmental transfers. For a good development of the research, which in methodological concepts was documentary, bibliographic, descriptive, quantitative and qualitative, it was necessary to obtain data that were collected through the website of the National Treasury Secretariat for the years 2010 to 2017, in addition , data from the Bank's website were obtained, which indicates the values received by the municipality during the same period, and a projection for 2018 made in October 2017 by Bremaecker to the Municipal Information Observatory, for this purpose, for an insightful study on accounting and the intergovernmental transfers, the text is structured in a theoretical framework that has by sub chapters a brief history of intergovernmental transference, the importance of the FPM to the small municipality and the sources of resources of the FPM, the Material and Method of work in a another chapter that highlights the methodology used in the search of information for the enrichment of the same and it concludes with the presentation and analysis of the results, presenting in addition to the bibliographical considerations on the subject the issue of the municipality of Ouro Branco, it was perceived at the end of this research the great importance in the capture of internal resources in the municipality, as a form of dependence on FPM.