Voluntary transfers: impacts and benefits for the municipality of Primavera de Rondonia from 2017 to 2022

This article is based on theoretical and methodological references derived from basic documental research that deepens the theme of voluntary transfers, adopting as its main foundation Complementary Law no 101/2000 (Fiscal Responsibility Law -LRF), which establishes public finance norms focused on responsibility in fiscal management. An attempt was made to analyze transfers through voluntary transfers, by identifying impacts and areas served by these resources. The municipality of Primavera de Rondonia was adopted as the object of study, seeking to answer the following problem: What are the effects caused by the transfers of the Union to the municipality Primavera de Rondonia in relation to the planning and public budget of this subnational entity? Regarding the methodology, it is a descriptive research with a quali-quantitative nature and a method supported by documentary research. As a result, it was found that the effects caused by transfers from the Union to the municipality Primavera de Rondonia in relation to public planning and budget are positive and necessary for the maintenance and growth of this subnational entity. It was evident that due to the low internal collection, the municipality is dependent on this type of transfer. The data allowed attesting that voluntary transfers, especially for small municipalities, are essential for the elaboration of public policies for mobility, infrastructure, sport and leisure, given the limitation of own revenue and the inability of the federative pact to properly redistribute the fruit. of public collection.