Abstract
One of the constraints hampering implementation of programs that demand a counterpart contribution would be the tax capacity of municipal governments. Therefore, this study aims to verify whether per capita tax capacity is a factor in the distribution of the Ministry of Sports’ Program Segundo Tempo (PST). Information on tax capacity was collected from IBGE’s website and while data on the Program itself was collected from its own website. We analyzed Data on 2003-2012. Results show that per capita tax capacity did not interfere on PST distribution. In addition, the hypothesis that per capita tax capacity decreases the ability to decentralize the program could not be confirmed.
Keywords
Public Policy; Sports; Decentralization; Budget