Produção Nacional
O comportamento das finanças públicas municipais nas capitais dos estados brasileiros
2009; UNIVERSIDADE ESTADUAL DE MARINGÁ; Volume: 28; Issue: 1 Linguagem: Inglês
10.4025/enfoque.v28i1.8081
ISSN1984-882X
AutoresRobson Zuccolotto, Clarice Pereira de Paiva Ribeiro, Luíz Antônio Abrantes,
Tópico(s)Taxation and Compliance Studies
ResumoAccording to the provisions of Article 51 of the Fiscal Responsibility Law (LRF), the accounting informationmade available by the Executive on the internet allow for the assessment of tax collection, public expenditure, financial situation and level of debt of each municipality. The evaluation of the fiscalperformance of the municipal district is an essential tool for efficient planning, creating conditions formore realistic budgets without waste of resources. The objective of this study is to evaluate thecharacteristics of municipal planning through the conduct of public finances of the capitals of Brazilianstates, according to the precepts of the Fiscal Responsibility Law. The goal of this work is to createperformance indicators from the statements of revenues, expenses, assets and liabilities, taken fromthe site of the National Treasury Secretary of the Ministry of Finance, for the period from 1998 to 2006.The municipalities were grouped using as criteria their wealth - Gross Domestic Product (GDP) - for theyear 2000. Average rates from these groups showed that the municipalities have failed to promote apermanent fiscal adjustment. There was a significant increase in staff expenditure and marginal growthof consolidated debt relative to current revenue and reduction of short-term liabilities. However, it wasobserved that the financial situation of municipalities has improved due to increased tax burden overthe years, even with the observed deficiency in collection mechanisms.
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