Banca de QUALIFICAÇÃO: CARLOS AUGUSTO ESPINOLA GUIMARAES

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : CARLOS AUGUSTO ESPINOLA GUIMARAES
DATE: 01/06/2022
TIME: 14:00
LOCAL: videoconferência - link a ser informado do Zoom (https://zoom.us/pricing)
TITLE:

EXPLANATORY FACTORS FOR THE PAYMENT CAPACITY OF BRAZILIAN MUNICIPALITIES

KEY WORDS:

Ability to Pay. Public debt. Fiscal Responsibility Law.

PAGES: 65
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Administração Pública
SPECIALTY: Contabilidade e Finanças Públicas
SUMMARY:

The Ability to Pay of Brazilian municipalities has been a source of concern in recent years, mainly due to the fiscal problems faced, which resulted in delays in the payment of salaries for civil servants, retirees and suppliers. Thus, from the theoretical perspective of Public Choice Theory and Government Financial Condition, this research aims to analyze the explanatory factors that affect the Ability to Pay (CAPAG), methodology created by the Secretariat of the National Treasury using the following variables: fiscal indicators and targets provided for in the Fiscal Responsibility Law, per capita income, per capita GDP, population size, region, manager's personal characteristics (gender, education, age and political experience), ranking SICONFI. The information collected will refer to the year 2020, using data available on the websites of the STN, IBGE and TSE, and to carry out the statistical analysis, the logistic regression model will be used, through the software StataCorp LP© (Stata Statistical Software). The results pointed to the following explanatory factors: the limit of total expenditure on personnel of the Executive government, the limit of the consolidated net debt, the limit of internal and external credit operations, the commitment of cash availability with remaining payables and other financial obligations, GDP per capita, the size of the municipality, depending on the size of the population, small and medium-sized municipalities II compared to small-sized I, location, municipalities in the Southeast and South regions, compared to the region Northeast, characteristics of managers, such as level of education and political experience. In addition, the ranking of the quality of accounting and tax information in SICONFI. It can be said that this work can serve as a mechanism to clarify citizens about the management of municipalities and their respective assessments of fiscal performance.

BANKING MEMBERS:
Presidente - 1714440 - MAURICIO CORREA DA SILVA
Externo ao Programa - 103142 - EDMILSON JOVINO DE OLIVEIRA
Externo à Instituição - ALEXANDRE RABÊLO NETO - UFPI