Reflexos da lei de responsabilidade fiscal sobre o controle fiscal e a transparência na gestão pública municipal em Minas Gerais

• Autor(a) principal: Ribeiro, Clarice Pereira de Paiva
• Data de Publicação: 2012
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: LOCUS Repositório Institucional da UFV
• Texto Completo: http://locus.ufv.br/handle/123456789/1957
• topic: Lei de responsabiblidade fiscal; Gestão fiscal; Desenvolvimento socioeconômico; Fiscal Responsibility Law; Fiscal management; Socioeconomic development; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICA

The main focus of the Fiscal Responsibility Law - LRF is the balance of public accounts with management based on planning, accountability, control and transparency as prerequisites to provide better economic and financial conditions. This research is guided by the following question: The fiscal management based on compliance with the requirements set by the LRF implies the improvement of social indicators and, consequently, improve the quality of life? The specific objectives it is intended: to evaluate the fiscal control of the cities considering the indicators of fiscal performance of the mining municipalities in the period 1989-2009, assess the level of fiscal transparency in the period 1996 to 2008, analyze the relative efficiency in resource allocation for the social sciences in the period 2000 to 2007, and to analyze the possible influences of fiscal indicators on social indicators for the periods 2000 and 2007. The methodological procedures were used: Wilcoxon and t- Student, Chi-square, correlation analysis, Data Envelopment Analysis with analysis window, the average geometric growth and multiple linear regression model estimated by OLS. It was found that the rules established by the LRF in most municipalities. A reduction in debt levels, but it is clear increased funding costs as opposed to little effort in municipal tax revenue increase. Although municipalities have submitted a balanced budget from 2003, this strategy did not result in improved financial situation. It was observed that the rate of personnel expenditure has risen after the LRF, contributing to reduce investment in social areas. Regarding the trend of fiscal transparency, it was found that the counties had a lower level of transparency after the release of LRF, a fact that initially collaborate to increase the informational asymmetry. The Efficiency Ratio of Social Spending built for the municipalities of Minas Gerais, showed that there are limitations in the action of Local Government, as verficou is inefficiency in the allocation of public recuros in the social area. It was found muncipios disparity between the miners and the indicators of housing, urban planning, employment and income. To evaluate the fiscal performance of municipalities, considering the precepts of the LRF, causing influence on the quality of life were considered six categories of socioeconomic development, population size, health, education, income, economic outlook and social dynamics. Fiscal performance was analyzed from six categories: revenues, expenses, transparency, development tax, efficiency and legal limits. It was observed that in five of the six dimensions were analyzed socioeconomic impact of fiscal austerity can therefore be inferred that the LRF is also one of the factors that influence the quality of life in mining towns. Thus, the higher the fiscal performance of the mining town the more likely it is confirmed that increases in income and employment generation, improvement of quality in the provision of health services and education and the largest concentration of urban population.This research promotes the debate on fiscal responsibility and social alliance, built from planning techniques considering diagnoses on the socioeconomic development of the municipality.