Gestão local e seu impacto no desempenho fiscalanálise dos municípios mineiros

Resumo

The study aims at pinpointing and articulating the range of factors affecting local fiscal performance; assessing the influence of municipal fiscal management on such performance; and describing how the quality of fiscal management is distributed across municipalities with different characteristics. A conceptual and a regression model are proposed, taking the Firjan Fiscal Management Index (IFGF) as the dependent variable. The identification strategy relies on panel data modeling, covering Brazil’s Minas Gerais state between 2007 and 2016. Discretionary transfers from central and state governments seem to favor local fiscal performance, mainly via funding of investments. About one third of IFGF’s variation is not explained by the model; by elimination, residuals are interpreted as proxy for quality of local fiscal management. This measure shows a moderate correlation with population size and signs of spatial autocorrelation, with above-average values repeatedly detected near the state capital.

Ficha do documento

Tipo

Artigo científico

Ano

2020

Instituição

Escola Nacional de Administração Pública - Enap

Fonte

Revista do Serviço Público

Idioma

Português

Acesso

Não informado

DOI

10.21874/rsp.v71i1.3777

Identificador

oai:ojs.pkp.sfu.ca:article/3777

Licença

http://creativecommons.org/licenses/by-nc-sa/4.0

Temas

Finanças PúblicasGestão Municipal

Palavras-chave

gestão fiscalmunicípiosÍndice Firjan de Desempenho Fiscal (IFGF)fiscal managementmunicipalitiesFirjan Fiscal Management Index (IFGF)