Banca de QUALIFICAÇÃO: ANDRÉ GUSTAVO ALMEIDA E SILVA

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
DISCENTE : ANDRÉ GUSTAVO ALMEIDA E SILVA
DATA : 14/09/2018
HORA: 14:00
LOCAL: NEPSA II
TÍTULO:

The impact of transparency on the performance of fiscal management in Brazilian municipalities.

PALAVRAS-CHAVES:

Transparency; Fiscal Management; Municipalities; Panel Data.

PÁGINAS: 41
GRANDE ÁREA: Ciências Sociais Aplicadas
ÁREA: Administração
RESUMO:

Since the end of the twentieth century, the management of public resources has gained prominence due to the high levels of public debt, reflecting the irresponsible use of resources, compromising the performance of actions and activities essential to the promotion of a better quality of social life. Therefore, the Fiscal Responsibility Law (LRF) established that a public agent should be based on the pillars of planning, control, accountability and transparency to achieve a good management of public resources, thus favoring the quality of fiscal management. Among these pillars, transparency has been of fundamental importance to fiscal discipline, since it provides all citizens with access to the information of the actions practiced by the rulers, through instruments of transparency and legislation that has been improved in the last years. It is in this context that the present study aims to analyze the impact of transparency on the performance of fiscal management in Brazilian municipalities. For this, a correlational, bibliographical research with a quantitative approach is being carried out. The study population comprises all 5,568 Brazilian municipalities. The period analyzed covers the years 2015 and 2016. The data used in the research were obtained from several official sources. The study will be conducted with the analysis of the relationship between public transparency, a variable of interest for the research, represented by the national transparency index developed by the Federal Public Ministry (MPF) and the Firjan Index of Fiscal Management (IFGF), used as a proxy to measure performance of fiscal management, after controlling for other variables. As a data analysis strategy, we will adopt the regression method with panel data. It is expected that there will be a positive and significant relationship between public transparency and fiscal management performance.

MEMBROS DA BANCA:
Presidente - 1894891 - RAQUEL MENEZES BEZERRA SAMPAIO
Interno - 2413052 - ANNE EMILIA COSTA CARVALHO
Interno - 1510488 - LUCIANO MENEZES BEZERRA SAMPAIO