O orçamento público e o planejamento no contexto dos municípios do estado de São Paulo a partir da Lei de Responsabilidade Fiscal

Resumo

The Fiscal Responsability Law (FRL) was conceived aiming the budgetary equilibrium of the public accounts and the improvement of the budgetary planning. What´s the evolution of the budgetary planning in Brazil? What´s the status of the budgetary planning in the municipalities? The present work is focused on the budgetary planning, analyzing it´s status before and after the promulgation of the Fiscal Responsability Law (FRL). The research aimed to answering the following questions: a) After the promulgation of the FRL, is there a better or poorer approximation of the implemented budget of the Sao Paulo state municipalities, in comparison to their previously planned budget? b) The FRL do not forbide, but induce the prevention of budgetary deficits. After the promulgation of the FRL, what´s the status of the implemented budgets? Are they balanced? This work divided the 645 municipalities of Sao Paulo state into 3 groups, according to a population criterium, plus the city of Sao Paulo, analysed alone. The division was made according to the folowing criterium: a) Municipalities with less than 50.000 inhabitants; b) Municipalities with population between 50.001 inhabitants and 250.000 inhabitants; c) Municipalities with more than 250.000 inhabitants (except Sao Paulo city); d) The city of Sao Paulo. 7 The division´s purpose was the verification of the possibility of different patterns of budgetary balance and budgetary planning, varying according to the size of the municipalities. The analysis of the municipalities of Sao Paulo state revealed that there was budgetary equilibrium in most of them after the promulgation of the FRL, and there was also a significative change in their budgetary planning pattern.

Ficha do documento

Tipo

Dissertação

Ano

2004

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/2399

Temas

Finanças PúblicasAdministração PúblicaGestão Municipal

Palavras-chave

Planejamento municipalOrçamento municipalAdministração públicaOrçamento - BrasilOrçamento municipal - BrasilResponsabilidade fiscal - Legislação - Brasil