Fatores explicativos da autonomia financeira real dos municípios brasileiros do ano de 2022

• Ano de defesa: 2024
• Autor(a) principal: Lima, Eli de Sousa
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Federal do Rio Grande do Norte; Brasil; UFRN; PROGRAMA DE PÓS-GRADUAÇÃO EM CIÊNCIAS CONTÁBEIS
• Palavras-chave em Português: Receitas próprias; Despesas totais; Descentralização; Gestão pública municipal; Finanças públicas; Federalismo fiscal; CNPQ::CIENCIAS SOCIAIS APLICADAS
• Link de acesso: https://repositorio.ufrn.br/handle/123456789/60114

Own revenues are the result of the public administration's fiscal effort in exploiting resources to pay for public services, which differs from resources obtained through constitutional transfers and agreements. This investigation aims to analyze, among a set of factors, which explain the real financial autonomy of Brazilian municipalities in the year 2022. The indicator was proposed by Silva (2012) and is obtained from the ratio between total own revenues and total expenses, disregarding current transfers, credit/debt financing operations and capital transfers in the composition of these elements. The financial indicator is used to measure the capacity of municipalities to support their own expenses through their own revenue. This research is anchored in the Theories of Agency Applied to the Public Sector, Public Finance and Fiscal Federalism and was developed through the use of the statistical technique called GLM (Generalized Linear Model), with Tweedie distribution and identity link function. Data were extracted from official databases. The following variables were used to explain real financial autonomy (AFR, in Portuguese): Active company, constitutional transfers (FPM and ICMS share), population (number of inhabitants), municipal region, age at the time of inauguration, education level, gender female, political experience and political competition (manority of Councillors). The results showed through statistical analysis as explanatory variables of AFR: Active companies, constitutional transfers (FPM and ICMS share), municipalities in the South region and the manager's political experience in previous elective mandates. This means that factors of an economic, financial, regional and particular nature of the municipal manager can influence the level of Real Financial Autonomy of Brazilian municipalities. The results of this investigation can help to support municipal managers based on knowledge about the factors that impact the financial autonomy of their municipalities, thus being able to strategically prepare the public budget and execute it efficiently. The findings promote the exercise of citizens' rights in social control. The research also enabled advances in academic literature regarding the topic of municipal financial management, from the point of view of the AFR and its explanatory factors.