ASSESSMENT OF IMPACTS OF CRITERIA FOR DISTRIBUTION OF ROBIN HOOD ICMS LAW IN HUMAN DEVELOPMENT INDEX HALL IN MINAS GERAIS

It is known that, twenty-five per cent of the GST amounts collected are transferred to municipalities and each state has its own specific legislation. In Minas Gerais, the distribution of resources is accomplished through the economic activity of each county and also through the Robin Hood Act, whic...

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Principais autores: Paiva, André Luiz de, Melo, Juliana Otoni Franco, Gonçalves, Rosiane Maria Lima, Júnior, Antônio Carlos Brunozi
Formato: Online
Idioma:por
Publicado em: Portal de Periódicos Eletrônicos da UFRN
Endereço do item:https://periodicos.ufrn.br/ambiente/article/view/4129
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Resumo:It is known that, twenty-five per cent of the GST amounts collected are transferred to municipalities and each state has its own specific legislation. In Minas Gerais, the distribution of resources is accomplished through the economic activity of each county and also through the Robin Hood Act, which seeks to link the transfer of funds social actions. Thus, the present study aimed to evaluate the impact that the criteria for distribution of the GST Act Robin Hood led the Municipal Human Development Index in Minas Gerais. Therefore, we analyzed the period from 2002 to 2008, grouping the 12 counties in meso mining. The processing of data was done through the analysis of panel data. In this case, the results showed that only the variables "Environment", "Food Production" and "Gross Domestic Product (GDP)" correlate with values of social indicators compared. The significance of the variable GDP on social indicators, compared to non-significance of most of the criteria for transfer required by Law Robin Hood, makes clear the weight of the economic agents among municipalities, making them more relevant to the improvement of social needs. Keywords: Robin Hood Act. Panel Data. ICMS. Minas Gerais.