Effects of Tax Collection and Politics on Municipal Spending on Health Services

This study aims at investigating the effects of municipal tax collection and political variables mandatory tax spending in health services. The research is exploratory and used regression analysis with panel data. Data collection was proceed with data from Ministry of Health, the National Treasury and the Supreme Electoral Tribunal, referring to the 184 municipalities, from 2005 to 2009. There was an increase of 0,49% in healthy spending using tax resources prior an election year and a decrease of 0,63% application in health services by municipalities administered by party with the same affiliation of the state government party ruler. The per capita tax collection, electoral competition for the office of mayor and party ideology of rulers do not affect hte mandatry minimum of 15% expenditure with tax resources in healthy services.