Banca de QUALIFICAÇÃO: ELI DE SOUSA LIMA

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : ELI DE SOUSA LIMA
DATE: 12/06/2024
TIME: 14:00
LOCAL: Videoconferência (Google Meet)
TITLE:

EXPLANATORY FACTORS OF THE REAL FINANCIAL AUTONOMY OF BRAZILIAN MUNICIPALITIES IN 2022

KEY WORDS:

Own Recipes. Total Expenses. Decentralization. Municipal Public Management. Public finances. Fiscal Federalism.

PAGES: 80
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

Own revenues result from the fiscal effort of the public administration in exploiting resources to pay for public services, which differs from the resources obtained through constitutional transfers and agreements. This investigation aims to analyze, among a set of factors, which explain the real financial autonomy of Brazilian municipalities in the year 2022. The indicator was proposed by Silva (2012). This indicator is obtained from the ratio between total own revenues and total expenses, disregarding current transfers, credit/debt financing operations and capital transfers in the composition of these elements. The financial indicator is used to measure the capacity of municipalities to support their own expenses through their own revenue. This research is anchored in the Theories of Agency Applied to the Public Sector, Public Finance and Fiscal Federalism and was developed through the use of the GLM (Generalized Linear Model) statistical technique, with Tweedie distribution and identity link function. Data were extracted from official databases. The following variables were used to explain real financial autonomy (AFR): Active Company, Constitutional Transfers (FPM and ICMS Share), Population (number of inhabitants), Municipal Region, Age at the time of inauguration, Education Level, Gender Female, Political Experience and Public Competition (Majority of Councillors). The results revealed through statistical analysis as explanatory variables of AFR: Active Companies, Constitutional Transfers (FPM and ICMS Share), Municipalities in the Southern Region and the manager's Political Experience in previous elective mandates. This means that factors of an economic, financial, regional and particular nature of the municipal manager can influence the level of Real Financial Autonomy of Brazilian municipalities. The results of this investigation can serve to support municipal managers based on their knowledge of the factors that impact the financial autonomy of their municipalities, enabling them to strategically prepare the public budget and execute it efficiently. The findings promote the exercise of citizens' rights in social control. The research also enabled advances in academic literature despite the municipal financial management theme, from the point of view of the AFR and its explanatory factors.

COMMITTEE MEMBERS:
Presidente - 1714440 - MAURICIO CORREA DA SILVA
Externo ao Programa - 103142 - EDMILSON JOVINO DE OLIVEIRA - UFRNExterno à Instituição - VICTOR GODEIRO DE MEDEIROS LIMA