Abstract:
The Municipal Participation Fund (FPM) as its name says is a transfer of funds, from
the Union to all municipalities in the country. It has its foundation in art. 159, I, b and
d of the Federal Constitution. The financial resources come from the collection of Income
Taxes and Taxes on Industrialized Products. The FPM is extremely important in
terms of promoting equity in Brazilian municipalities through the distribution of government
resources. The distribution is given by the number of inhabitants, established
by Law No. 5,172 of 1966 (National Tax Code - CTN) of each municipality.
This paper aims to clearly demonstrate the discrepancy and efficiency of FPM distribution
in the State of Goiás, particularly in the municipalities of Inhumas and Itauçu,
giving visibility to the inefficiency of such distribution method. This research is justified
in order to demonstrate throughout its development the relevance of this research
for several reasons, among them the fact that the academic community and society
in general understand the reason for the discrepancy in this transfer, with the intention
of bringing about a change in less developed municipalities or with fewer inhabitants
so that they can enjoy an egalitarian process. For the development of the present
work, bibliographical research was done to analyze the criteria of the Participation
Fund of the Municipalities, besides a case study. The bibliographic research was
based on the reading of scientific publications in the area that helped in the understanding
of the legislation and the analysis of the transfers and impacts occurred in
the FPM in the cities of Inhumas and Itauçu. Finally, for a better understanding and
demonstration of the theme, the study was divided into three parts: the origin of the
FPM; the analysis of FPM onlendings; and analyzes of the municipalities of Inhumas
and Itauçu in the interior of Goiás.
