A influência das transferências condicionais no desempenho dos gastos públicos: uma análise nos municípios paraibanos

Abstract

This research, with a descriptive purpose, aimed to investigate the influence of existing conditionalities in intergovernmental transfers on the performance of public sector spending. Using data provided by the Public Expenditure Performance Indicators platform of Paraíba platform and budget data from Paraíba municipalities obtained through the Sagres platform, the hypothesis was developed that existing conditionalities in intergovernmental transfers negatively affect the performance of public spending. The study sample consisted of the 223 municipalities in Paraíba with data available from 2017 to 2020. The methodology consisted of using an econometric model that considered the municipal performance measured by the IDGPB as a dependent variable and the conditionality of intergovernmental transfers as an explanatory variable. The results obtained indicate the existence of a significant and negative influence of conditional transfers on the performance of municipal public expenditure.