Condicionantes do Acesso às Transferências Voluntárias da União: Evidências para os Municípios do Rio Grande do Sul entre 2008 e 2016

Abstract

The relationship between transfers and federalism is justified by the reduction of regional differences from tax transfers. In this context, this work analyze the relevance of the technical, political and redistributive factors in the destination of voluntary transfers to municipalities of Rio Grande do Sul, between 2008 and 2016, from panel data models. Two models were structured with per capita and total municipal voluntary transfers as response variables.  The results indicate that the allocation of voluntary transfer funds is related to the ability to obtain own taxes and the percentage of capital expenses in relation to current expenses, years of municipal elections and the socioeconomic conditions of the municipalities.