Orçamento público municipal: uma análise dos determinantes para abertura de créditos adicionais suplementares nos municípios da Paraíba

Abstract

Government planning is essential to allow the proper application of public resources, since it is through it that government actions are prevented from being drawn up for the execution of the budget. Any mismatches between planning and budget execution are adjusted by opening additional credits. In this sense, this research sought to verify the existence of relationships between the level of opening of supplementary credits and socioeconomic and legal variables. The sample consisted of 206 municipalities in Paraíba in the period of 2018. The multiple regression technique was used in which the dependent variable consisted of the percentage of opening supplementary credits in the municipalities of Paraíba and the independent variables corresponded to the population, the limit for opening of supplementary credits defined in the Annual Budget Law (LOA) and in the Firjan municipal development index. The evidence reveals a positive and significant influence of the variables Population and Legal limit for budget supplementation. The research concluded that the larger the population and the supplementation allowance defined in the LOA, the greater the opening of supplementary credits in the municipalities of Paraíba.