Uma Proposal for assessing the fiscal performance of subnational governments in Brazil, by means of a fiscal management summary indicator

Detalhes bibliográficos
Autor(a) principal: Gondim Filho, Jurandir Gurgel
Data de Publicação: 2021
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Controle (Online)
Texto Completo: https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/750
Resumo: Considering the impacts of recent economic crises on the public finances of subnational governments in Brazil, this paper presents a methodological proposal for the construction of a Synthesis Indicator for Efficient Fiscal Management (IS-GEFISE), based on standardized composite indicators that make it possible to evaluate the fiscal performance of states and municipalities. To this end, descriptive statistics and inference resources were used combined with the metrics enshrined in the legal dictates and defined in the manuals of the fiscal statements of the National Treasury Secretariat – STN, notably the Summary Report of Budget Execution and the Fiscal Management Report, whose annexes are sources of data for the construction of the IS-GEFISE. Moreover, in addition to the analysis of fiscal sustainability, the proposed indicator includes the pillars of efficient fiscal management and signals situations of fiscal vulnerability, pointing out the key aspects for the proposition of policies and the performance of fiscal governance in order to anticipate possible fiscal problems and their impact on economic growth.
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spelling Uma Proposal for assessing the fiscal performance of subnational governments in Brazil, by means of a fiscal management summary indicatorUma proposta de avaliação da performance fiscal dos governos regionais no Brasil, por meio de um indicador síntese de gestão fiscalGovernançaSustentabilidade FiscalVulnerabilidade e Performance FiscalCrescimento EconômicoConsidering the impacts of recent economic crises on the public finances of subnational governments in Brazil, this paper presents a methodological proposal for the construction of a Synthesis Indicator for Efficient Fiscal Management (IS-GEFISE), based on standardized composite indicators that make it possible to evaluate the fiscal performance of states and municipalities. To this end, descriptive statistics and inference resources were used combined with the metrics enshrined in the legal dictates and defined in the manuals of the fiscal statements of the National Treasury Secretariat – STN, notably the Summary Report of Budget Execution and the Fiscal Management Report, whose annexes are sources of data for the construction of the IS-GEFISE. Moreover, in addition to the analysis of fiscal sustainability, the proposed indicator includes the pillars of efficient fiscal management and signals situations of fiscal vulnerability, pointing out the key aspects for the proposition of policies and the performance of fiscal governance in order to anticipate possible fiscal problems and their impact on economic growth.Considerando os impactos das crises econômicas recentes nas finanças públicas dos entes subnacionais no Brasil, o presente artigo apresenta uma proposta metodológica de construção de um Indicador Síntese para a Gestão Fiscal Eficiente (IS-GEFISE), fundamentada em indicadores compostos padronizados, que possibilitam avaliar a performance fiscal de estados e municípios. Para tanto, utilizaram-se recursos de estatística descritiva e inferência combinados às métricas consagradas nos ditames legais e definidas nos manuais dos demonstrativos fiscais da Secretaria do Tesouro Nacional – STN, notadamente do Relatório Resumido da Execução Orçamentária e do Relatório de Gestão Fiscal, cujos anexos são fontes aos dados para a construção do IS-GEFISE. Ademais, para além da análise da sustentabilidade fiscal, o indicador proposto contempla os pilares da gestão fiscal eficiente e sinaliza situações de vulnerabilidade fiscal, apontando os aspectos-chave para a proposição de políticas e a atuação da governança fiscal a fim de se antecipar eventuais problemas fiscais e seu impacto sobre o crescimento econômico.Tribunal de Contas do Estado do Ceará2021-12-07info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado pelos paresapplication/pdfhttps://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/75010.32586/rcda.v20i1.750Revista Controle - Doutrina e Artigos; v. 20 n. 1 (2022); 15-492525-33871980-086X10.32586/rcda.v20i1reponame:Revista Controle (Online)instname:Tribunal de Contas do Estado do Ceará (TCCE)instacron:TC_CEporhttps://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/750/534Copyright (c) 2021 Revista Controle - Doutrina e Artigoshttp://creativecommons.org/licenses/by-nc-nd/4.0info:eu-repo/semantics/openAccessGondim Filho, Jurandir Gurgel2022-05-23T14:20:08Zoai:ojs.revistacontrole.tce.ce.gov.br:article/750Revistahttps://revistacontrole.tce.ce.gov.br/index.php/RCDAPUBhttps://revistacontrole.tce.ce.gov.br/index.php/RCDA/oairevistacontrole@tce.ce.gov.br || josimar.batista@tce.ce.gov.br2525-33871980-086Xopendoar:2022-05-23T14:20:08Revista Controle (Online) - Tribunal de Contas do Estado do Ceará (TCCE)false
dc.title.none.fl_str_mv Uma Proposal for assessing the fiscal performance of subnational governments in Brazil, by means of a fiscal management summary indicator
Uma proposta de avaliação da performance fiscal dos governos regionais no Brasil, por meio de um indicador síntese de gestão fiscal
title Uma Proposal for assessing the fiscal performance of subnational governments in Brazil, by means of a fiscal management summary indicator
spellingShingle Uma Proposal for assessing the fiscal performance of subnational governments in Brazil, by means of a fiscal management summary indicator
Gondim Filho, Jurandir Gurgel
Governança
Sustentabilidade Fiscal
Vulnerabilidade e Performance Fiscal
Crescimento Econômico
title_short Uma Proposal for assessing the fiscal performance of subnational governments in Brazil, by means of a fiscal management summary indicator
title_full Uma Proposal for assessing the fiscal performance of subnational governments in Brazil, by means of a fiscal management summary indicator
title_fullStr Uma Proposal for assessing the fiscal performance of subnational governments in Brazil, by means of a fiscal management summary indicator
title_full_unstemmed Uma Proposal for assessing the fiscal performance of subnational governments in Brazil, by means of a fiscal management summary indicator
title_sort Uma Proposal for assessing the fiscal performance of subnational governments in Brazil, by means of a fiscal management summary indicator
author Gondim Filho, Jurandir Gurgel
author_facet Gondim Filho, Jurandir Gurgel
author_role author
dc.contributor.author.fl_str_mv Gondim Filho, Jurandir Gurgel
dc.subject.por.fl_str_mv Governança
Sustentabilidade Fiscal
Vulnerabilidade e Performance Fiscal
Crescimento Econômico
topic Governança
Sustentabilidade Fiscal
Vulnerabilidade e Performance Fiscal
Crescimento Econômico
description Considering the impacts of recent economic crises on the public finances of subnational governments in Brazil, this paper presents a methodological proposal for the construction of a Synthesis Indicator for Efficient Fiscal Management (IS-GEFISE), based on standardized composite indicators that make it possible to evaluate the fiscal performance of states and municipalities. To this end, descriptive statistics and inference resources were used combined with the metrics enshrined in the legal dictates and defined in the manuals of the fiscal statements of the National Treasury Secretariat – STN, notably the Summary Report of Budget Execution and the Fiscal Management Report, whose annexes are sources of data for the construction of the IS-GEFISE. Moreover, in addition to the analysis of fiscal sustainability, the proposed indicator includes the pillars of efficient fiscal management and signals situations of fiscal vulnerability, pointing out the key aspects for the proposition of policies and the performance of fiscal governance in order to anticipate possible fiscal problems and their impact on economic growth.
publishDate 2021
dc.date.none.fl_str_mv 2021-12-07
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Avaliado pelos pares
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/750
10.32586/rcda.v20i1.750
url https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/750
identifier_str_mv 10.32586/rcda.v20i1.750
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/750/534
dc.rights.driver.fl_str_mv Copyright (c) 2021 Revista Controle - Doutrina e Artigos
http://creativecommons.org/licenses/by-nc-nd/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2021 Revista Controle - Doutrina e Artigos
http://creativecommons.org/licenses/by-nc-nd/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Tribunal de Contas do Estado do Ceará
publisher.none.fl_str_mv Tribunal de Contas do Estado do Ceará
dc.source.none.fl_str_mv Revista Controle - Doutrina e Artigos; v. 20 n. 1 (2022); 15-49
2525-3387
1980-086X
10.32586/rcda.v20i1
reponame:Revista Controle (Online)
instname:Tribunal de Contas do Estado do Ceará (TCCE)
instacron:TC_CE
instname_str Tribunal de Contas do Estado do Ceará (TCCE)
instacron_str TC_CE
institution TC_CE
reponame_str Revista Controle (Online)
collection Revista Controle (Online)
repository.name.fl_str_mv Revista Controle (Online) - Tribunal de Contas do Estado do Ceará (TCCE)
repository.mail.fl_str_mv revistacontrole@tce.ce.gov.br || josimar.batista@tce.ce.gov.br
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