A influência do desempenho de arrecadação na inscrição de restos a pagar dos municípios do estado da Paraíba

Abstract

This work is based on the assumption that an insufficient financial collection can cause a lack of control in the execution of the expense, leading to a major inscription on income to be paid. That is, the lower the amount that cities collect in the year according to the income expected in the budget, the greater the amount inscribed in remnants payable, creating an inversely proportional relation. The general objective of this work is to analyze the influence of financial collection performance on the registration of remains to be paid, with 163 cities in the state of Paraíba as a sample in the years 2015, 2016 and 2017. The methodology adopted was the linear regression technique with data in panel. The evidence revealed that there is a significant negative relationship between the performance of the collection and the inscription in remains to be paid. In this sense, the research concluded that the lower the collection compared to the amount predicted in the budget, the greater the enrollment in remnants payable in the cities in the state of Paraíba.