Relação do IFDM das capitais e arrecadação tributária federal dos estados

Abstract

Taxation is the financial column of the State and has obvious repercussions on the economy, giving rise to facilities and difficulties for the exercise of business activities. It is the demonstration that taxation is also a form of state intervention in the economic phenomenon. In view of the link between the FIRJAN Development Index and the national tax system, the objective of this study is to analyze the existence of a possible relationship between the MFIs of the capitals and the federal tax collection of their respective states. The justification and contribution of the study was to analyze if there is a relationship between the DFID 27 capital and the federal tax collection of all Federative Units of the country, since fiscal management in Brazil has recently been the subject of debate and restlessness in the capping economy . In this way, it is important to know what the permanent fiscal disequilibrium may be influencing in the Brazilian economic development. This study was framed in the design model called quantitative approach research whose variables were related through panel data analysis. Data from the federal collection were extracted from the Federal Revenue website for the reliability of the data. The IFDM data were taken from the site of FIRJAN (Federation of Industries of Rio de Janeiro). A positive and significant relationship was verified at 1% among the variables, FIRJAN Index and Tax Collection.