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Taking into account the wide range of resources that make up the public budget, and considering the extreme need for municipalities to be independent from transfers from state and federal entities, we sought to analyse the municipalities' own revenues in order to identify them and compare them with the Human Development Index (HDI) and the FIRJAN Municipal Development Index (IFDM), in order to determine whether their collection would result in an increase in the indicators, and also how much these own revenues represent when added to the amounts invested in payroll, health and education. It was found that it is not only the amount of own resources collected that will determine the HDI and IFDM of municipalities, as there are numerous factors that influence human and municipal development. This finding was possible because it was found that the municipalities did not present HDI and IFDM results in proportion to the amounts collected.
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Master's degree in Accounting from the State University of Western Paraná. Bachelor's degree in Accounting from the State University of Western Paraná (2014). Teacher and Coordinator of the Technical Course in Accounting at Colégio Estadual Wilson Joffre, Cascavel, Paraná.
