Avaliação da eficiência na previsão de impostos municipais (IPTU e ISS): o caso dos municípios da Região Funcional 7 dos COREDES no Rio Grande do Sul.

The research seeks to analyze the efficiency of the public revenue budgeting process, especially the revenues from the Tax on Property and Urban Land, and the Tax on Services of Any Nature, in 77 municipalities of the Functional Planning Region 7, constituted by Coredes Missões, Colonial Northwest, Barn and Northwest Frontier, in the state of Rio Grande do Sul. The survey covered the years 2001 to 2019. To measure the level of efficiency in the revenue budgeting process, the average Hit Margin was calculated. Municipalities were organized into two groups, following the distinction deliberated by the Fiscal Responsibility Law: municipalities with a population of more than 50,000 inhabitants and with a population of less than 50,000 inhabitants, population estimate of the Brazilian Institute of Geography and Statistics, 2017. if identifying, by the Analysis of Variance test, that the average hit margins between the municipalities of each of the groups are statistically different, in addition, through the cluster analysis, the municipalities with homogeneous average hit margins were grouped, regardless of its population size. The results of the study indicate that there is a low level of efficiency in the revenue budgeting process for most municipalities, regardless of their stratification, which can bring a negative performance to the management, due to the lack of rationality in the establishment of government priorities, with the assumption of commitments, without the respective financial availability, imbalance in public accounts and the low quality of services offered to society. [ABSTRACT FROM AUTHOR]