INSTITUIÇÕES GOVERNAMENTAIS E PARTICIPAÇÃO CIDADÃ: FINANÇAS PÚBLICAS INCLUSIVAS EM PORTO ALEGRE - BRASIL

Abstract

A recurrent theme in political science links new forms of participatory democracy to citizens’ attitudes and their willingness to abide with their obligation to pay taxes. In this paper we examine how the citizens of Porto Alegre - Brazil view tax paying, from the perspective of material and non-material benefits. Using survey data collected in Porto Alegre in 2003 with 687 interviews, we find that, overall poor sectors show a tendency to support tax paying because of the material benefits, while middle sectors also have supporting attitudes, but for non-material benefits. Through the use of logit regression we find empirical evidence of a connection between trust in participatory budget and citizens support for the municipal government.