Os reflexos da dívida pública nos municípios paranaenses

• Ano de defesa: 2018
• Autor(a) principal: Dias, Edineuza Puchacz
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Tecnológica Federal do Paraná; Curitiba; Brasil; Programa de Pós-Graduação em Administração Pública em Rede Nacional; UTFPR
• Palavras-chave em Português: Transparência na administração pública; Administração municipal; Orçamento municipal; Dívida pública; Transparency in government; Municipal government; Municipal budgets; Debts, Public; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO; Administração Pública
• Link de acesso: http://repositorio.utfpr.edu.br/jspui/handle/1/3973

Public debt is present in all spheres of government, and even with the determinations of Complementary Law No. 101 of 2000, known as the Fiscal Responsibility Law (LRF), which aims, among other issues, fiscal balance and public debt control, the situation of use of this type of debt persists, and the municipalities of Paraná resorted to this resource in 2017 more than the other Brazilian municipalities. This study aimed to identify the effects of public debt on the effectiveness of the actions and the development of the municipalities of Paraná through a quantitative survey, the data collection has been done by using public data from the Audit Court of Paraná State, Federation of Industries of Rio de Janeiro State (FIRJAN) and the Rui Barbosa Institute (IRB). As a method, exploratory spatial data analysis (AEDE) was chosen using the Moran Global Index and the Local Spatial Association Index (LISA). As a result, the data indicate that the funds from the public debt are not bringing forth relevant reflexes in serving the population and, therefore, are not justified, since the entities must seek to serve the public interest. In this sense, the health care area shows signs of receiving negative effects from public debt, while the education area shows signs of receiving positive reflexes from the investments made with backing in the public debt. One highlight was the fact that the effectiveness of education actions generates positive impacts on the development of municipalities. The research also provided an understanding of how the acquisition of public debt may not be justified if it does not have positive repercussions for the residents, thus denoting the need for appropriate planning that aims the public balance through the stability of public accounts without being necessary to use public debt to complement the budget.