Análise do equilíbrio entre as receitas e despesas concorrentes nos municípios paraibanos: estudo comparativo no período pré, e durante a Pandemia da Covid-19

Abstract

This research aims to analyze the balance between current revenues and expenses in the municipalities of Paraíba, considering in particular, the current Surpluses and Deficits of municipalities in Paraíba with up to ten thousand inhabitants, in the years 2019 and 2020, the pre-period, and during the first year of the COVID-19 pandemic, caused by the severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2). The general objective of this study is to present, in a comparative way, the current revenues and expenses identified in Annex I of Law 4,320/64, allowing the visualization of surpluses and deficits in each financial year. In the work in question, we chose to use the descriptive analysis method to examine and interpret the data collected. The choice for this method was made with the intention of providing a detailed and comprehensive understanding of the essential characteristics of the data set, without necessarily drawing broader inferences about the population from which the data originated. This monograph highlights the crucial influence of divergences between revenue and expenditure on the budget balance, highlighting its multifaceted origin and the need for effective management of public finances. Furthermore, it emphasizes the importance of transparency and accountability to promote trust in the financial and political system.