Responsabilidade fiscal e desenvolvimento municipal: estudo com dados em painel dos municípios brasileiros de 2006 a 2013
Autor(a) principal: | |
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Data de Publicação: | 2017 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Teses e Dissertações da UFPB |
Texto Completo: | https://repositorio.ufpb.br/jspui/handle/123456789/12513 |
Resumo: | This paper proposes a discussion about the relationship between public spending and economic development in Brazilian municipalities from 2006 to 2013. In the Brazilian context, the role of municipalities in promoting development grew exponentially with the decentralization implemented through the Federal Constitution of 1988, both directly and indirectly with projects and programs in partnership with other federative entities or with other institutions, presenting an increasing importance in the national scenario. The relevance of this study lies in the discussion of the balance of the municipal public accounts through three pillars fundamental to any public manager of any level of power, such as: fiscal responsibility, accountability practices and transparency in the application of public resources. These pillars are based on the Law of Fiscal Responsibility - LRF, a kind of code of conduct for public managers, in which discipline and limits their performance in the treatment of public expenditures. In addition, it is important to analyze the correlation of indicators that measure the quality of fiscal management and municipal development to see if the assertion that the quality of fiscal management is directly related to municipal development presents coherence and causality. The main objective of this master thesis is to evaluate the correlation between municipal public fiscal management indicators and development indicators of Brazilian municipalities. The research is characterized as descriptive and explanatory regarding the objectives, bibliographical and documentary regarding the procedures and quantitative regarding the approach of the problem. Estimates were made to verify how fiscal variables influence economic development variables, considering the pattern of municipal public spending and which there are many poorly developed municipalities in Brazil. The data, of annual measurement, were obtained from the Federation of Industries of the State of Rio de Janeiro FIRJAN website, which was based on official information. The analysis of the data pointed to a low but regular development, over time, with the growth in education and health indicators and the decrease in employment and income generation in the municipalities. The classification of fiscal management was classified as regular, with a moderate increase in personnel expenses and a reduced capacity to generate own revenues. The results obtained by regressions with panel data are considered coherent with the theory, leading to the understanding that municipal public fiscal management has an influence on municipal development indicators. |
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Responsabilidade fiscal e desenvolvimento municipal: estudo com dados em painel dos municípios brasileiros de 2006 a 2013Responsabilidade fiscalDesenvolvimentoFinanças municipaisFiscal responsibilityDevelopmentLocal FinancesCNPQ::CIENCIAS SOCIAIS APLICADAS::ECONOMIAThis paper proposes a discussion about the relationship between public spending and economic development in Brazilian municipalities from 2006 to 2013. In the Brazilian context, the role of municipalities in promoting development grew exponentially with the decentralization implemented through the Federal Constitution of 1988, both directly and indirectly with projects and programs in partnership with other federative entities or with other institutions, presenting an increasing importance in the national scenario. The relevance of this study lies in the discussion of the balance of the municipal public accounts through three pillars fundamental to any public manager of any level of power, such as: fiscal responsibility, accountability practices and transparency in the application of public resources. These pillars are based on the Law of Fiscal Responsibility - LRF, a kind of code of conduct for public managers, in which discipline and limits their performance in the treatment of public expenditures. In addition, it is important to analyze the correlation of indicators that measure the quality of fiscal management and municipal development to see if the assertion that the quality of fiscal management is directly related to municipal development presents coherence and causality. The main objective of this master thesis is to evaluate the correlation between municipal public fiscal management indicators and development indicators of Brazilian municipalities. The research is characterized as descriptive and explanatory regarding the objectives, bibliographical and documentary regarding the procedures and quantitative regarding the approach of the problem. Estimates were made to verify how fiscal variables influence economic development variables, considering the pattern of municipal public spending and which there are many poorly developed municipalities in Brazil. The data, of annual measurement, were obtained from the Federation of Industries of the State of Rio de Janeiro FIRJAN website, which was based on official information. The analysis of the data pointed to a low but regular development, over time, with the growth in education and health indicators and the decrease in employment and income generation in the municipalities. The classification of fiscal management was classified as regular, with a moderate increase in personnel expenses and a reduced capacity to generate own revenues. The results obtained by regressions with panel data are considered coherent with the theory, leading to the understanding that municipal public fiscal management has an influence on municipal development indicators.NenhumaEste trabalho propõe uma discussão sobre a relação entre os gastos públicos e o desenvolvimento econômico nos municípios brasileiros no período de 2006 a 2013. No contexto brasileiro, o papel dos municípios na promoção do desenvolvimento cresceu exponencialmente com a descentralização implementada via Constituição Federal de 1988, tanto direta, quanto indiretamente com projetos e programas em parceria com outros entes federativos ou com outras instituições, apresentando crescente importância no cenário nacional. A relevância deste estudo reside no levantamento da discussão do equilíbrio das contas públicas municipais através de três pilares fundamentais a todo gestor público, de qualquer nível de poder, quais sejam: a responsabilidade fiscal, práticas de accountability e transparência na aplicação dos recursos públicos. Tais pilares encontram fundamento na Lei de Responsabilidade Fiscal – LRF, uma espécie de código de conduta para os gestores públicos, em que disciplina e limita a atuação destes no trato dos gastos públicos. Ademais, entende ser importante analisar a correlação de indicadores que medem a qualidade da gestão fiscal e o desenvolvimento municipal para observar se a assertiva de que a qualidade da gestão fiscal se relaciona diretamente com o desenvolvimento municipal apresenta coerência e causalidade. O objetivo principal da presente dissertação é avaliar a correlação existente entre os indicadores de gestão fiscal pública municipal e os indicadores de desenvolvimento dos municípios brasileiros. A pesquisa é caracterizada como descritiva e explicativa quanto aos objetivos, bibliográfica e documental quanto aos procedimentos e quantitativa quanto à abordagem do problema. Foram realizadas estimações buscando verificar como variáveis fiscais influenciam em variáveis de desenvolvimento econômico, considerando o padrão de gasto público municipal e que há muitos municípios pouco desenvolvidos no Brasil. Os dados, de mensuração anual, foram obtidos no site da Federação das Indústrias do Estado do Rio de Janeiro - FIRJAN, a qual se baseou em informações oficiais. A análise dos dados apontou um quadro de desenvolvimento baixo, mas regular, no decorrer do tempo, valendo destacar o crescimento nos indicadores de educação e saúde e a diminuição na geração de emprego e renda nos municípios. A classificação da gestão fiscal foi classificada como regular, tendo um moderado aumento nos gastos com pessoal e reduzida capacidade de geração de receita própria. Os resultados obtidos por regressões com dados em painel são considerados coerentes com a teoria, levando ao entendimento que a gestão fiscal pública municipal apresenta influência nos indicadores de desenvolvimento municipal.Universidade Federal da ParaíbaBrasilEconomiaPrograma de Pós-Graduação em EconomiaUFPBJúnior, Ignácio Tavares de Araújohttp://lattes.cnpq.br/3420532885237215Menezes, Itamar Pordeus Fernandes de2018-12-07T17:20:22Z2018-12-062018-12-07T17:20:22Z2017-09-19info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesishttps://repositorio.ufpb.br/jspui/handle/123456789/12513porhttp://creativecommons.org/licenses/by-nd/3.0/br/info:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da UFPBinstname:Universidade Federal da Paraíba (UFPB)instacron:UFPB2018-12-07T17:20:22Zoai:repositorio.ufpb.br:123456789/12513Biblioteca Digital de Teses e Dissertaçõeshttps://repositorio.ufpb.br/PUBhttp://tede.biblioteca.ufpb.br:8080/oai/requestdiretoria@ufpb.br|| diretoria@ufpb.bropendoar:2018-12-07T17:20:22Biblioteca Digital de Teses e Dissertações da UFPB - Universidade Federal da Paraíba (UFPB)false |
dc.title.none.fl_str_mv |
Responsabilidade fiscal e desenvolvimento municipal: estudo com dados em painel dos municípios brasileiros de 2006 a 2013 |
title |
Responsabilidade fiscal e desenvolvimento municipal: estudo com dados em painel dos municípios brasileiros de 2006 a 2013 |
spellingShingle |
Responsabilidade fiscal e desenvolvimento municipal: estudo com dados em painel dos municípios brasileiros de 2006 a 2013 Menezes, Itamar Pordeus Fernandes de Responsabilidade fiscal Desenvolvimento Finanças municipais Fiscal responsibility Development Local Finances CNPQ::CIENCIAS SOCIAIS APLICADAS::ECONOMIA |
title_short |
Responsabilidade fiscal e desenvolvimento municipal: estudo com dados em painel dos municípios brasileiros de 2006 a 2013 |
title_full |
Responsabilidade fiscal e desenvolvimento municipal: estudo com dados em painel dos municípios brasileiros de 2006 a 2013 |
title_fullStr |
Responsabilidade fiscal e desenvolvimento municipal: estudo com dados em painel dos municípios brasileiros de 2006 a 2013 |
title_full_unstemmed |
Responsabilidade fiscal e desenvolvimento municipal: estudo com dados em painel dos municípios brasileiros de 2006 a 2013 |
title_sort |
Responsabilidade fiscal e desenvolvimento municipal: estudo com dados em painel dos municípios brasileiros de 2006 a 2013 |
author |
Menezes, Itamar Pordeus Fernandes de |
author_facet |
Menezes, Itamar Pordeus Fernandes de |
author_role |
author |
dc.contributor.none.fl_str_mv |
Júnior, Ignácio Tavares de Araújo http://lattes.cnpq.br/3420532885237215 |
dc.contributor.author.fl_str_mv |
Menezes, Itamar Pordeus Fernandes de |
dc.subject.por.fl_str_mv |
Responsabilidade fiscal Desenvolvimento Finanças municipais Fiscal responsibility Development Local Finances CNPQ::CIENCIAS SOCIAIS APLICADAS::ECONOMIA |
topic |
Responsabilidade fiscal Desenvolvimento Finanças municipais Fiscal responsibility Development Local Finances CNPQ::CIENCIAS SOCIAIS APLICADAS::ECONOMIA |
description |
This paper proposes a discussion about the relationship between public spending and economic development in Brazilian municipalities from 2006 to 2013. In the Brazilian context, the role of municipalities in promoting development grew exponentially with the decentralization implemented through the Federal Constitution of 1988, both directly and indirectly with projects and programs in partnership with other federative entities or with other institutions, presenting an increasing importance in the national scenario. The relevance of this study lies in the discussion of the balance of the municipal public accounts through three pillars fundamental to any public manager of any level of power, such as: fiscal responsibility, accountability practices and transparency in the application of public resources. These pillars are based on the Law of Fiscal Responsibility - LRF, a kind of code of conduct for public managers, in which discipline and limits their performance in the treatment of public expenditures. In addition, it is important to analyze the correlation of indicators that measure the quality of fiscal management and municipal development to see if the assertion that the quality of fiscal management is directly related to municipal development presents coherence and causality. The main objective of this master thesis is to evaluate the correlation between municipal public fiscal management indicators and development indicators of Brazilian municipalities. The research is characterized as descriptive and explanatory regarding the objectives, bibliographical and documentary regarding the procedures and quantitative regarding the approach of the problem. Estimates were made to verify how fiscal variables influence economic development variables, considering the pattern of municipal public spending and which there are many poorly developed municipalities in Brazil. The data, of annual measurement, were obtained from the Federation of Industries of the State of Rio de Janeiro FIRJAN website, which was based on official information. The analysis of the data pointed to a low but regular development, over time, with the growth in education and health indicators and the decrease in employment and income generation in the municipalities. The classification of fiscal management was classified as regular, with a moderate increase in personnel expenses and a reduced capacity to generate own revenues. The results obtained by regressions with panel data are considered coherent with the theory, leading to the understanding that municipal public fiscal management has an influence on municipal development indicators. |
publishDate |
2017 |
dc.date.none.fl_str_mv |
2017-09-19 2018-12-07T17:20:22Z 2018-12-06 2018-12-07T17:20:22Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://repositorio.ufpb.br/jspui/handle/123456789/12513 |
url |
https://repositorio.ufpb.br/jspui/handle/123456789/12513 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.rights.driver.fl_str_mv |
http://creativecommons.org/licenses/by-nd/3.0/br/ info:eu-repo/semantics/openAccess |
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http://creativecommons.org/licenses/by-nd/3.0/br/ |
eu_rights_str_mv |
openAccess |
dc.publisher.none.fl_str_mv |
Universidade Federal da Paraíba Brasil Economia Programa de Pós-Graduação em Economia UFPB |
publisher.none.fl_str_mv |
Universidade Federal da Paraíba Brasil Economia Programa de Pós-Graduação em Economia UFPB |
dc.source.none.fl_str_mv |
reponame:Biblioteca Digital de Teses e Dissertações da UFPB instname:Universidade Federal da Paraíba (UFPB) instacron:UFPB |
instname_str |
Universidade Federal da Paraíba (UFPB) |
instacron_str |
UFPB |
institution |
UFPB |
reponame_str |
Biblioteca Digital de Teses e Dissertações da UFPB |
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Biblioteca Digital de Teses e Dissertações da UFPB |
repository.name.fl_str_mv |
Biblioteca Digital de Teses e Dissertações da UFPB - Universidade Federal da Paraíba (UFPB) |
repository.mail.fl_str_mv |
diretoria@ufpb.br|| diretoria@ufpb.br |
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1801842937831620608 |