Banca de DEFESA: Kerssia Preda Kamenach

Uma banca de DEFESA de DOUTORADO foi cadastrada pelo programa.
STUDENT : Kerssia Preda Kamenach
DATE: 15/12/2025
TIME: 14:00
LOCAL: Vídeo Conferência
TITLE:

Municipal Public Administration, ISS Revenue Collection and Economic Development: A Spatial Approach Applied to Goiás (2015 the 2021)

KEY WORDS:

Economic development; Tax collection; Municipal enforcement; Service Tax (ISS).

PAGES: 150
BIG AREA: Ciências Sociais Aplicadas
AREA: Economia
SUMMARY:

This thesis analyzes the role of municipal public administration as an agent that fosters local economic development, focusing on the collection of the Service Tax (ISS) and the influence of tax enforcement — measured by the police power fee — on the economic performance of municipalities in the state of Goiás, Brazil, between 2015 and 2021. The study is based on the premise that fiscal autonomy is one of the pillars of federalism and that strengthening administrative and enforcement capacity is essential for consolidating local governance and promoting regional development. The research adopts a quantitative and empirical approach, applying panel data models and spatial econometric models, particularly the Spatial Durbin Model (SDM), to capture both the direct and indirect effects of tax collection on municipal GDP per capita. Spatial econometrics enabled the identification of interdependencies among municipalities, showing that fiscal and economic performance are not isolated phenomena but rather part of spatial and institutional patterns that shape regional development in Goiás. The results confirm the central hypothesis that stronger fiscal enforcement positively affects ISS revenue and, consequently, municipal economic development. Municipalities with greater administrative and fiscal capacity show better economic performance, underscoring that management efficiency is a key determinant of local development. Furthermore, the presence of spatial spillover effects reveals that a municipality’s fiscal performance can influence that of its neighbors, highlighting the need for cooperative and regionally integrated public policies. From a theoretical and institutional perspective, the thesis demonstrates that local development depends not only on productive expansion but also on sound fiscal structures and efficient public management practices. The consolidation of ISS revenue, together with modern and transparent fiscal enforcement, contributes to reducing regional inequalities, expanding financial autonomy, and strengthening public investment capacity. Therefore, municipal tax administration, when guided by efficiency and fiscal justice, stands as a strategic vector for sustainable economic and social development at the local and regional levels.

COMMITTEE MEMBERS:
Externa à Instituição - TANIA CRISTINA TEIXEIRA - PUCMINAS
Externo à Instituição - JESUS FERREIRO APARÍCIO - UPV
Externo à Instituição - FABRICIO JOSE MISSIO - UFMG
Presidente - 6999314 - JOSE LUIS DA COSTA OREIRO
Interno - 4079124 - VANDER MENDES LUCAS