Desempenho de municípios gaúchos: uma análise pré e pós promulgação da lei de responsabilidade fiscal - IRF

Abstract

The study had the purpose of identify the performance of gauchos cities before and after LRFs promulgation. Because of the uncontrolled management of municipal public resources, LRFs institution had the intention of disciplining public finances and ensure the fiscal balance. This is a descriptive research, with qualitative and quantitative approach, carried out between 1997-1999 and 2008-2010. To obtain the data, the documentary data collection technique was employed, through FINBRA reports published in the STN website, in the 429 cities that formed the research sample. It was searched in these documents data that take into account the metrics established by LRF: personnel expenditure, consolidated net debt, credit transactions, debt service and guarantees. The collected data was submitted to treatment and analysis of the mean difference technique. Based on the analysis it is possible to determine that the performance with LRF was favorable in the decrease of the variables overall averages from personnel expenditure, consolidated net debt and debt service; and unfavorable in credit transactions and granting guarantees. Relative to the accomplishment of the legal limits fixed by the law, the performance was positive in the personnel expenditure, credit transactions and debt service metrics, since the amount of cities at odds with LRF reduced, while the consolidated net debt and granting guarantees presented a negative performance, considering that there was an increase in the number of cities that broke the law. The results allow one to conclude that the LRFs advent contributed to improve the performance of the gauchos cities.