Banca de DEFESA: JOEL FERREIRA CAVALCANTI FILHO

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : JOEL FERREIRA CAVALCANTI FILHO
DATE: 20/12/2023
TIME: 10:00
LOCAL: videoconferência
TITLE:

THE RELATIONSHIP OF FISCAL MANAGEMENT AND PAYMENT CAPACITY (CAPAG) OF BRAZILIAN CAPITALS

KEY WORDS:

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

PAGES: 72
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

The objective of this study is to analyze the relationship between payment capacity (CAPAG) and efficient tax management, measured by the Firjan Tax Management Index (IFGF), in Brazilian capitals. A descriptive methodology was used. The study sought to identify the relationship between the payment capacity and the fiscal management of capitals based on the performance analysis of this management, evaluating them using CAPAG and IFGF metrics, based on the Fiscal Responsibility Law (LC 101/2000) . The methodology used was quantitative and descriptive, using data collected from the SICONFI and FIRJAN electronic systems. The results revealed that some capitals achieved good performance in both CAPAG and IFGF, indicating a relationship between good payment capacity and good fiscal management. CAPAG's Current Savings (PC) proved to be decisive for the general classification of a municipality. In conclusion, the dissertation highlighted the importance of fiscal responsibility and the ability to pay for efficient fiscal management. The results can support public policies and encourage responsible fiscal management practices by municipalities, contributing to the country's economic and social development. The research contributed to the evaluation of the criteria for analyzing responsible fiscal management, considering aspects such as control, social responsibility, transparency and planning in execution. Furthermore, it was highlighted that the assessment of fiscal management and payment capacity is not necessarily identical, and it is crucial to consider multiple factors to understand the financial situation of each municipality, including taking into account 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