A QUANTITATIVE ANALYSIS OF FORESTRY SECTOR CONTRIBUTION FOR THE INCREASE OF MINAS GERAIS MUNICIPALITIES REVENUES

ABSTRACT The main objective of this study was to analyze the contribution of forestry sector for the increase of revenues of Minas Gerais state municipalities during the period 2008-2013, using appropriate statistical analysis. Forestry is an important economic activity of this state, mainly through reforestation of Eucalyptus and Pinus genres. According to the work’s hypotheses, statistical procedures were performed comparing groups of municipalities with 5% and 10% or more of their area destined to forest plantations. The main results showed that: for 134 municipalities with 5% or more of forestry area, a linear relationship was observed between the Production Value of Silviculture and the collection of Tax on Rural Territorial Property (ITR), with the Gross Added Value of Agriculture in the period 2008-2013. Greater participation of forestry revenues on the Gross Domestic Product (GDP) of those municipalities was also observed. For 57 municipalities with 10% or more of forestry area, there was an improvement in the Tax and Economic Development Index (IDTE). Therefore, it can be affirmed that silviculture caused positive impacts for taxes collection and revenues related to the productive sector for the municipalities with larger area of forest plantations.

摘要
本研究的核心目标为：于2008至2013年期间，采用适配的统计分析方法，探究林业部门对巴西米纳斯吉拉斯州（Minas Gerais）各市政辖区财政收入增长的贡献作用。林业作为该州重要的经济活动，主要依托桉树（Eucalyptus）与松属（Pinus）树种的人工造林开展。基于本研究提出的假说，本研究通过统计分析流程，对两类市政辖区进行对比：一类是林业用地占辖区总面积5%及以上的组别，另一类是10%及以上的组别。
主要研究结果显示：针对134个林业用地占比达5%及以上的市政辖区，2008至2013年间，营林（Silviculture）产值与农村土地财产税（ITR）征缴额、农业增加值之间存在线性相关关系；同时，该类辖区的林业收入在其国内生产总值（GDP）中的占比也有所提升。针对57个林业用地占比达10%及以上的市政辖区，其税收与经济发展指数（IDTE）得到了显著改善。
综上可证，对于拥有大面积人工林的市政辖区而言，营林活动对其税收征缴及生产部门相关收入均产生了积极影响。