THE BEHAVIOR OF SPENDING ON HEALTH AND EDUCATION IN RELATION TO MUNICIPAL TAX REVENUES IN MINAS GERAIS

• Autor(a) principal: Pereira, Carlos Antônio
• Data de Publicação: 2024
• Outros Autores: Ávila, Lucimar Antônio Cabral de
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Universo Contábil
• Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/11213
• topic: Municipal Revenue. Public Spending on Health and Education. Municipal Public Management.; Ingresos Municipales. Gasto Público en Salud y Educación. Gestión Pública Municipal.; Receita Municipal. Gasto Público com Saúde e Educação. Gestão Pública Municipal.

This study aims to evaluate the behavior of public spending on health and education about municipal tax revenues in the state of Minas Gerais, using the Theory of Public Finances as a theoretical lens for questions about the use of public resources collected. The research covered the period from 2018 to 2020. The data referring to the municipalities, arranged in the 12 mesoregions, were collected on the Court of Auditors of the State of Minas Gerais website. After the descriptive and correlation analyses between the study variables, clusters were grouped, and a multivariate analysis of variance was used to compare the differences in the means of the metric variables. There was an increase in municipal revenues, both from current transfers and own collection, as well as expenditures on health, with emphasis on the oscillation of expenditures on primary care. Inversely, spending on education showed a reduction, emphasizing the decrease in elementary education. The variables showed statistically significant correlations with each other, except about own collection and, after the cluster analysis, the metropolitan region differs due to the discrepancy of values compared to other regions. Statistically significant differences were found between the variables of the state's mesoregions and between the years of analysis. Due to the relevance of spending on health and education in the public budget, the identification of oscillations during the analysis period corroborates with studies on the government's allocative functions, which allows for mitigating the consequences of exogenous factors on public finances.