Análise da correlação entre o Índice de Desenvolvimento Humano Municipal (IDH-M) e os tributos arrecadados nos municípios do estado do Amazonas

Abstract

This research addresses the behavior of the HDI-M in relation to the tax revenues of the municipalities of the state of Amazonas. Through it, we seek to answer the following research question: Does the HDI-M assessment against municipal tax collection represent a tool that contributes to the analysis of the efficiency of public policies? To this end, its general objective is to analyze the relationship between the Municipal Human Development Index and the behavior of the tax revenue of the municipalities of Amazonas. Through a regression function, it is intended to present the expected HDI-M value in view of the per capita tax collection of each Amazonian municipality. Descriptive-quantitative methodology was applied with application of statistical techniques to analyze the data obtained, preceded by literature review in order to build a contextualization of the chosen theme. The work was supported by data obtained from official sites such as the Brazilian Institute of Geography and Statistics (IBGE), the Federal Revenue of Brazil (RFB) and Atlas Brasil referring to the Amazonian municipalities. Using the IBM SPSS software, it was possible to find the indexes related to the existing time lags, making it possible to show in which years the HDI-M was more linked to the per capita tax revenues. Therefore, the determination coefficients of R² were performed for the period between 2000 and 2010, taking into account the two regression models: linear and logarithmic. As a result, it was found that, despite the small representativeness of the collection of taxes from the municipalities, it constituted as another instrument for analyzing the efficiency of public policies. It also allowed the presentation of an alternative evaluation in the search for the HDI-M values, using other aspects besides the primary ones, as well as the comparison and relativization in accordance with the municipal taxes collected.