Banca de QUALIFICAÇÃO: Kerssia Preda Kamenach

Uma banca de QUALIFICAÇÃO de DOUTORADO foi cadastrada pelo programa.
STUDENT : Kerssia Preda Kamenach
DATE: 16/09/2025
TIME: 09:00
LOCAL: Video Conferência
TITLE:

Municipal Public Administration, ISS Revenue Collection and Economic Development: A Spatial Approach Applied to Goiás

KEY WORDS:

Regional development; Municipal public administration; Tax enforcement

PAGES: 42
BIG AREA: Ciências Sociais Aplicadas
AREA: Economia
SUMMARY:

This thesis examines the relationship between municipal public administration, tax collection, and local economic development, emphasizing the strategic role of the Service Tax (ISS) and tax enforcement. It begins by discussing the main theories of regional and urban development, highlighting the central role of municipalities in implementing policies aimed at sustainable growth and reducing territorial inequalities. Given the financial constraints faced by local governments, the research analyzes how enforcement, represented by the police power fee, influences ISS per capita revenue, particularly in smaller municipalities where the effect proved more significant. Using panel data models, the findings indicate that strengthening fiscal capacity through enforcement contributes to increased tax revenue, creating conditions for greater investment in public policies that foster development. Complementarily, spatial models—especially the Spatial Durbin Model (SDM)—confirmed the relevance of ISS as an explanatory variable for per capita GDP, demonstrating that local taxation plays a significant role in municipal development dynamics. Although the enforcement variable was not incorporated into the spatial model, the results reinforce the central hypothesis: active fiscal management, by boosting ISS collection, is associated with higher levels of municipal income. Therefore, municipal public administration emerges as a strategic agent for reducing regional inequalities and consolidating local investment capacities.

COMMITTEE MEMBERS:
Externo à Instituição - FABRICIO JOSE MISSIO - UFMG
Presidente - 6999314 - JOSE LUIS DA COSTA OREIRO
Interno - 4079124 - VANDER MENDES LUCAS