Voluntary Transfers and Flypaper Effect
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| Format: | Artículo científico |
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Universidade Federal de Viçosa
2022
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| author | Estela Oliveira da Luz |
| author_facet | Estela Oliveira da Luz |
| contents | Voluntary Transfers and Flypaper Effect Estela Oliveira da Luz Silvania Neris Nossa João Eudes Bezerra Filho Danilo Soares Monte-mor Multidisciplinarias (Ciencias Sociales) flypaper effect Municipal Public Expenditure Voluntary Transfers from the country Objective: The objective of this paper is to examine the occurrence of the flypaper effect in voluntary transfers from the Union to Brazilian municipalities. The complexity and visibility factors explored by authors Tuckman and Chang (1991), Rios and Costa (2005), and Araújo and Siqueira (2015) were analyzed, plus the factor “political coalitions”, in the scenario regarding the provisions of the Constitutional Amendment (CA) 86/2015 and CA 95/2019. Originality: While there are several studies existing on Brazilian tax budgeting, such as existence of several studies on tax budgeting in Brazil (Santos & Gasparine, 2020; Godoy, 2014; Gontijo, 2017), this paper is different as it also analyzes the occurence of the flypaper effect on transers resulting from impositional budget amendments, (Budget Law of the Union). Methodology: A multivariate analysis method for panel data on secondary data collected from 5,484 Brazilian municipalities was used to test the flypaper effect on their total current and capital expenditure accounts, in relation to the amount of voluntary transfers received. Results: It was possible to find evidence for the flypaper effect in regards to capital budget expenditures, which have increased above the capacity of the municipalities' economies to continue to provide resources for maintenance and costing of installed assets. Also, partisan political issues tend to direct resources to their bases, without carrying out technical studies which would enable future maintenance of investments resulting from parliamentary amendments. The results also suggest that changes in tax complexity may favor investment in structural assets. Theoretical and practical contributions: The study of flypaper, in public administration, confirms the analysis made by Ministry of Planning, together with the Brazilian Federal Government, regarding the effectiveness of the application of public resources. The effects can have repercussions in the way of generating an increase in public spending; favoring the incompetence of tax collection, and running constant deficits in the municipal coffers; there is also the promotion of the nullity of financial return on public resources, perhaps in the form of tax reduction. 2022 artículo científico 2175-5787 https://www.redalyc.org/articulo.oa?id=351571681002 https://www.redalyc.org/journal/3515/351571681002/ https://www.redalyc.org/journal/3515/351571681002/html/ https://www.redalyc.org/journal/3515/351571681002/351571681002.epub https://www.redalyc.org/journal/3515/351571681002/movil en http://www.redalyc.org/revista.oa?id=3515 Administração Pública e Gestão Social application/pdf Universidade Federal de Viçosa Administração Pública e Gestão Social (Brasil) Num.3 Vol.14 |
| format | Artículo científico |
| id | redalyc_351571681002 |
| institution | Redalyc |
| language | en |
| publishDate | 2022 |
| publisher | Universidade Federal de Viçosa |
| spellingShingle | Voluntary Transfers and Flypaper Effect Estela Oliveira da Luz Multidisciplinarias (Ciencias Sociales) flypaper effect Municipal Public Expenditure Voluntary Transfers from the country Voluntary Transfers and Flypaper Effect Estela Oliveira da Luz Silvania Neris Nossa João Eudes Bezerra Filho Danilo Soares Monte-mor Multidisciplinarias (Ciencias Sociales) flypaper effect Municipal Public Expenditure Voluntary Transfers from the country Objective: The objective of this paper is to examine the occurrence of the flypaper effect in voluntary transfers from the Union to Brazilian municipalities. The complexity and visibility factors explored by authors Tuckman and Chang (1991), Rios and Costa (2005), and Araújo and Siqueira (2015) were analyzed, plus the factor “political coalitions”, in the scenario regarding the provisions of the Constitutional Amendment (CA) 86/2015 and CA 95/2019. Originality: While there are several studies existing on Brazilian tax budgeting, such as existence of several studies on tax budgeting in Brazil (Santos & Gasparine, 2020; Godoy, 2014; Gontijo, 2017), this paper is different as it also analyzes the occurence of the flypaper effect on transers resulting from impositional budget amendments, (Budget Law of the Union). Methodology: A multivariate analysis method for panel data on secondary data collected from 5,484 Brazilian municipalities was used to test the flypaper effect on their total current and capital expenditure accounts, in relation to the amount of voluntary transfers received. Results: It was possible to find evidence for the flypaper effect in regards to capital budget expenditures, which have increased above the capacity of the municipalities' economies to continue to provide resources for maintenance and costing of installed assets. Also, partisan political issues tend to direct resources to their bases, without carrying out technical studies which would enable future maintenance of investments resulting from parliamentary amendments. The results also suggest that changes in tax complexity may favor investment in structural assets. Theoretical and practical contributions: The study of flypaper, in public administration, confirms the analysis made by Ministry of Planning, together with the Brazilian Federal Government, regarding the effectiveness of the application of public resources. The effects can have repercussions in the way of generating an increase in public spending; favoring the incompetence of tax collection, and running constant deficits in the municipal coffers; there is also the promotion of the nullity of financial return on public resources, perhaps in the form of tax reduction. 2022 artículo científico 2175-5787 https://www.redalyc.org/articulo.oa?id=351571681002 https://www.redalyc.org/journal/3515/351571681002/ https://www.redalyc.org/journal/3515/351571681002/html/ https://www.redalyc.org/journal/3515/351571681002/351571681002.epub https://www.redalyc.org/journal/3515/351571681002/movil en http://www.redalyc.org/revista.oa?id=3515 Administração Pública e Gestão Social application/pdf Universidade Federal de Viçosa Administração Pública e Gestão Social (Brasil) Num.3 Vol.14 |
| title | Voluntary Transfers and Flypaper Effect |
| topic | Multidisciplinarias (Ciencias Sociales) flypaper effect Municipal Public Expenditure Voluntary Transfers from the country |
| url | https://www.redalyc.org/articulo.oa?id=351571681002 https://www.redalyc.org/journal/3515/351571681002/ https://www.redalyc.org/journal/3515/351571681002/html/ https://www.redalyc.org/journal/3515/351571681002/351571681002.epub https://www.redalyc.org/journal/3515/351571681002/movil |