A dependência financeira e o fundo de participação dos Municípios – uma análise para os municípios dos Vales do Jequitinhonha, Mucuri, Rio Doce e do Aço, no período de 2016/2017

Abstract

After the 1988 Constitution, the municipalities began to have a new configuration, becoming politically, administratively and fiscally autonomous, as well as assuming responsibilities in the provision of public services. Mechanisms such as transfers between different spheres of government, such as the Municipal Participation Fund - FPM, which are resources transferred from the federal government to the municipalities according to the number of inhabitants, have been created to assist in these tasks of capital, the inverse of per capita income. In this perspective, it is important to verify the situation in which the municipalities of Minas Gerais with up to 15 thousand inhabitants, located in the Territories High Jequitinhonha, Middle and Lower Jequitinhonha, Mucuri, Vale do Aço and Vale do Rio Doce, are located in the period of 2016 and 2017. Thus, the present study aims to analyze and identify the level of dependence of these municipalities in relation to the transfers of the FPM, taking into account the representativeness of this transfer in the composition of the municipal financing structure, in order to define the percentage participation of the FPM in the set of municipal revenues. From the results of the research, it was possible to verify the importance of the FPM for most of the municipalities analyzed, since the results indicate that without the Fund these municipalities do not have financial autonomy and would not be able to maintain the public expenditures necessary for the maintenance of the Administration The provision of services to the population with its own resources.