Explicative factors of the fiscal management in Brazilian municipalities

Abstract

The purpose of this investigation is to analyze, among a set of factors, which may explain the fiscal management highlighted by the Fiscal Management Index of the Federation of Industries of the State of Rio de Janeiro (FIRJAN / IFGF) in Brazilian municipalities. The study uses the results-based evaluation research strategy with the empirical-analytical method (database). The results showed, in the regressive model used, that the variables: per capita Gross Domestic Product - GDP (2013), Municipal Governance Index - IGM (2016) and the location of municipalities in the Brazilian regions were significant to explain fiscal management in Brazilian municipalities. The variables number of inhabitants (population) and the FIRJAN Index of Municipal Development (IFDM) - (Edition 2015 - year 2013) were not significant in the model. The study enables society (the citizens) to become aware of factors related to fiscal management, in addition to contributing to the literature with a differentiated form of analysis with quantitative metrics (generalized regressive model) and thus motivating more correlated studies.

Keywords

• gestão fiscal
• fatores explicativos
• índices
• indicadores