Gestão municipal dos recursos públicos no município de São Francisco do Conde

Abstract

This thesis focus on the management of public funds in the São Francisco do Conde County, a municipality in the Metropolitan Region of Salvador (MRS), in the in the State of Bahia where the Landulfo Alves Refinery is located, analyzing the existing relationship between the county tax revenue collected by the municipality, which is primarily derived from the Tax on the Circulation of Merchandise and the Delivery of Services (ICMS), and the Human Development Index (HDI). The objective of this study is to verify the impact of this revenue on the quality of life of the local population. For that reason, the study considers important indicators like income, education and longevity were used to compare the living standard of São Francisco do Conde and the nearby counties of Madre de Deus and Candeias. These municipality were chosen because first they belong to Salvador Metropolitan Region (RMS) and second they are classified as member of the same economic region. This analysis covers the period between the years of 1991 and 2000 which are the years when the IDH were officially announced. This study shows that a high tax county revenue neither imply a priori that a good quality of living is reached nor lead to a social and economic improvement of a community. It suggests that the community must put pressure on the local government and demand a deeper commitment so the county tax revenue could be directed to benefit the local population