Analysis of the budget execution of the culture government function, in Brazil, from the perspective of the Overflow Theory
Government function, culture, cultural diffusion
The objective of this work was to carry out an analysis of the budgetary execution of public accounting in the function of cultural government, by Brazilian regions. It reflects the expenditure made in the culture government function and relates it to the Transshipment theory, highlighting the execution of the cultural diffusion subfunction and its possible economic spillovers. The 167 Municipalities located in the region of Rio Grande do Norte - RN were analyzed, assigning quantitative analyzes to the researched results, using spatial econometrics techniques, through an Overflow Model. Its execution took place through geospatial analysis, whose correlation was measured using the Moran, Lisa and Gi index, in the Geoda software. The findings indicate that there is an overflow relationship between the Municipalities, with a Low-Low relationship prevailing, which results from low investment by the Municipality and its corresponding neighbors.