Influência de fatores socioeconômicos sobre a inscrição de restos a pagar nos municípios paraibanos

Abstract

The provision of services to the population is characterized as one of the main objectives of public entities. As such, budgeting is a base tool for public resources management and execution, promoting a provision of services more effective and transparent. Enrollment ind remains to be paid is a common procedure in the public administration. However, when this registration is performed in na incontrolled manner, there is loss credibility. In this sense, this research sought to relate the social and economic aspects with the registration of Remains Payable in the municipalities of Paraíba. To achieve the proposed objective, the research methodology used was descriptive, with quantitative approach, using the linear regression technique with panel data. Data were collected through official documents, found on the IBGE – Brazilian Institute of Geography and Statistics and SICONFI – Accounting and Tax Information System of the Brasilian Public Sector pages, from 2013 to 2016. Regarding the survey results, there is a significant negative relationship between the variable FIRJAN on the registration of remains payable, concluding that the cities with the best rates, thus the most developed ones, incur less expenses in remains payable.