Esforço fiscal dos municípios do estado de Pernambuco: uma análise de múltiplas fronteiras

Abstract

The present paper sought to measure the fiscal effort and the potential of own collection of 155 municipalities from Pernambuco for the period from 2001 to 2012. Thus, all taxes of municipal competence, as well as taxes, were considered. The methodology used was Stochastic Production Frontier for panel data, using the multiple frontiers (borders by region of the state and by specific taxes) to capture the unobserved regional heterogeneities of the municipalities, regarding the estimation of fiscal effort and collection potential; the software used was the R. It was initially found that the FPM causes a relaxation effect on the fiscal effort of the municipalities. The results also show that when analyzing the fiscal effort of the municipalities by region, this tends to be greater in the backlands of Pernambuco than in the metropolitan region of the State itself.