Análise da correlação entre o Índice de Desenvolvimento Humano e gastos públicos na gestão municipal na Paraíba

Abstract

The 1988 Federal Constitution (CF/88) conferred on municipalities an expansion of their competences,despite this, more than two decades after the enactment of CF/88, many municipalities are unable to exercise the competencies assigned to them. Studies related to fiscal management show that some Brazilian municipalities have financial difficulties. When analyzing human development indicators, the figures also show that several counties have low indexes. From this, the objective of this study is to evaluate the impact of public spending on the variation of the Municipal Human Development Index (IDHM). For that, a sample of municipalities with a population between 20.001 and 150.000 inhabitants was selected and the a subsample with 10 municipalities that has the largest and smallest IDHM of the group. The data about IDHM were extracted from the website of Atlas of Human Development in Brazil and the data about spend were extracted from the website of System of Monitoring the Management of Society Resources (Sagres), of Court of Accounts of the State of Paraíba (TCE/PB), with data from 2003 to 2010. To analyze the data were used the statistical methods of Pearson’s Linear Correlation Coefficient and the Coefficient of Determination, through of statistical softwares IBM SPSS Statistics Version 22 and Microsoft Excel 2013. The study was based on two hypotheses, where only one was fully confirmed, while the other was partially refuted. After the analysis, it was concluded that, the public spending is a conditioning fator in the composition of the IDHM. The analysis showed that the high development indexes to the municipalities that had the highest expenses.