Banca de QUALIFICAÇÃO: NEY LUIZ SANTANA

PUBLIC FUNDING POLICIES AND SUSTAINABLE REGIONAL DEVELOPMENT: THE CASE OF THE PROFAZ PROGRAM

Sustainable Regional Development. Public Governance. Public policy.

Effective public policies and public governance actions are fundamental for promoting sustainable regional development, as they impact the improvement of social well-being. Faced with this panorama, concerns have intensified regarding the effectiveness of public authorities' actions, in multiple contexts, including tax aspects, the importance of which is based on the provision of financial subsidies for the development and implementation of actions in priority areas. In this sense, the research carried out aimed to identify the contributions of the Program for Modernization and Governance of Municipal Farms of the State of Rondônia and the Economic-Sustainable Development of Municipalities (PROFAZ) for maximizing revenue in the municipalities of Rondônia at a level of development as the maturity of its tax administration. To this end, a qualitative-quantitative study was used with exploratory and descriptive purposes, operationalized through a case study. The object of study consisted of PROFAZ, from which the municipalities in Rondônia classified as developing were analyzed in terms of their tax administration maturity index. Data were collected through documentary research considering aspects prior to the implementation of the aforementioned Program and consequences arising from its effective implementation. The results demonstrated the maximization of municipal revenue due to measures originating from PROFAZ, with the Tax on Services of Any Nature (ISSQN), the Tax on the Transfer of Real Estate Assets (ITBI) and the Urban Property and Territorial Tax (IPTU) being evidenced. The impact of PROFAZ on the Contribution for the Cost of the Public Lighting Service (COSIP), the only tax whose allocation is provided for by law, in the municipality of Monte Negro/RO was also considered. The findings showed that the increase in revenue made it possible to change lamps, providing savings and efficiency, as well as enabling improvements in the municipal public lighting infrastructure, expanding it. Therefore, the contributions of the research carried out are based on exploring an emerging and complex theme, whose findings provide insights into the importance of public fundraising policies for promoting social well-being.