Características determinantes das finanças públicas que resultam em um desempenho eficiente dos municípios da região metropolitana de João Pessoa

Abstract

It is known that there are many difficulties faced by Brazilian governments regarding the promotion of acceptable services and implementation of public policies, based on the understanding of these difficulties the general objective proposed in the present study sought to investigate what are the characteristics present in public finances which result in a more or less efficient performance of counties in the performance of their duties. The specific objectives of the study were to identify relevant indicators and to develop them, to use them in order to find relationships between them and the demographic and economic characteristics of the analyzed counties. The sample chosen for the present study were the participating counties of the Metropolitan Region of João Pessoa, and is justified on the grounds that the counties are located in the same state and region, and consequently are subject to similar geographical conditions and legislation, and in addition have different characteristics both in economic and social aspects such as PIB per capita and the IDHM. Accounting indicators applicable to accounting statements of public sector bodies were used, as is the case with private institutions. The models constructed to analyze the trends and also the coefficients of explanation were the Excel software. Regarding the results, some characteristics of the counties analyzed were highlighted: (i) in order to obtain a good level in relation to the services provided, a good amount of resources is required that can be applied; (ii) ISSQN (Impostos Sobre Serviços de Qualquer Natureza) represents most of the proceeds from property taxes; and (iii) evaluation of the dependence of local governments against another public agency, in this context, the Union or the State, which showed a great dependence on intergovernmental transfers.