Banca de QUALIFICAÇÃO: JOEL FERREIRA CAVALCANTI FILHO

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : JOEL FERREIRA CAVALCANTI FILHO
DATE: 28/08/2023
TIME: 10:00
LOCAL: https://meet.google.com/gvo-onin-bmt
TITLE:

ANALYSIS OF THE TAX MANAGEMENT OF BRAZILIAN CAPITAL CAPITALS BASED ON PAYMENT CAPACITY (CAPAG/STN) AND THE IFGF INDEX

KEY WORDS:

CAPAG analysis; Firjan Fiscal Management Index (IFGF); Fiscal management; Fiscal Responsibility Law (LRF); Brazilian capitals.

PAGES: 68
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

The dissertation aims to analyze the relationship between the capacity to pay (CAPAG) and efficient fiscal management, measured by the Firjan Fiscal Management Index (IFGF), in Brazilian capitals. The study sought to identify which capitals showed good performance in their fiscal management, evaluating them based on the metrics of CAPAG and IFGF, according to the Fiscal Responsibility Law (LC 101/2000). The research contributed to the evaluation of responsible fiscal management criteria, considering aspects such as control, social responsibility, transparency, and planning in execution. The methodology employed was quantitative and descriptive, using data collected from the electronic systems SICONFI and FIRJAN. The results revealed that some capitals achieved good performance in both CAPAG and IFGF, indicating a positive correlation between capacity to pay and good fiscal management. The Current Savings (CS) of CAPAG proved to be determinant for the overall classification of a municipality. In conclusion, the dissertation highlighted the importance of fiscal responsibility and capacity to pay for efficient fiscal management. The results can support public policies and encourage responsible fiscal management practices by municipalities, contributing to the economic and social development of the country. Furthermore, it was emphasized that the assessment of fiscal management and capacity to pay is not necessarily identical, and it is crucial to consider multiple factors to understand the financial situation of each municipality, including the context of the Covid-19 pandemic, which may have influenced some results.

COMMITTEE MEMBERS:
Presidente - 1149391 - ANAILSON MARCIO GOMES
Interno - 3297036 - LUIS MANUEL ESTEVES DA ROCHA VIEIRA
Externo à Instituição - RONALDO JOSE REGO DE ARAUJO