A dependência de rendas da mineração em orçamentos públicos de municípios do estado do Pará

Abstract

This dissertation analyzes the dependence of the public budgets of the main mining municipalities in the State of Pará on current transfers that are directly or indirectly associated with mining. It analyzes the participation of revenue from the share of the Financial Compensation for the Exploration of Mineral Resources (CFEM) and the share of the Tax on the Circulation of Goods and the Provision of Interstate and Intermunicipal Transport and Communication Services (ICMS) in the budgets of the six municipalities that stood out the most in mineral production and CFEM revenue collection between 2018 and 2023 in the state: Parauapebas, Canaã dos Carajás, Marabá, Paragominas, Curionópolis, and Oriximiná. Methodologically, a combination of qualitative and quantitative approaches was adopted. Regarding its objectives, the research is descriptive, gathering information mainly from the databases of the Sustainable Cities Development Index (IDSC-BR), the Municipal Governance Index (IGM-CFA), and Finanças do Brasil (FINBRA) from the Brazilian Public Sector Accounting and Fiscal Information System (SICONFI), which provide budgetary information. The analysis of the composition of public revenue in these municipalities confirmed a low representativeness of self-generated revenue — such as the Tax on Services of Any Nature (ISSQN), the Urban Property and Land Tax (IPTU), and the Inter Vivos Property Transfer Tax (ITBI) — within the overall budgetary revenues, also providing evidence of low tax collection efficiency and minimal tax effort. Thus, in addition to the need to increase the participation of self-generated revenue and reduce dependence on current transfers, the study suggests the efficient management of the wealth generated by mining through the construction of a governance model for the budgetary revenues it provides. This model should be capable of sustaining the social and environmental well-being of future generations. To achieve this, it must incorporate social inclusion, institutional strengthening, and economic diversification, combined with planned and transparent public action, improving the development indicators of these municipalities.