THE EFFECTS OF INTERGOVERNMENTAL TRANSFERS AND TAX COLLECTION ON SOCIAL INDICATORS OF HEALTH AND EDUCATION IN MINAS GERAIS

Abstract

This study aims to identify whether the municipalities from Minas Gerais (a Brazilian State), characterized by education and health indicators may be differentiated by the social transfers and own revenues. The study was conducted using a logistic regression. The analysis shows that in the case of the municipalities in the sample, tax collection and the share of VAT Family Health (Law Robin Hood) are the ones that indicate discrimination on the importance of government revenue as a source of promoting the application of social demands of the population. While considering other variables, there is a similarity, characterizing the social and intergovernmental transfers (education), social security and their own economic output do not indicate a significant effect in distinguishing the services of local education and health.