O comportamento das despesas públicas dos estados após a Lei de Responsabilidade Fiscal

Abstract

In the Fiscal Responsibility Law, the Union, states, municipalities and the Federal District had to fit a series of rules and regulations that were intended from the year 2000 to promote greater transparency and fiscal discipline in the management of public resources. With the imposition of limits on personnel expenses and debt position and the various punishments set forth in the law, the vast majority of States are observing the provisions set forth. However, the law may have promoted a process of standardization of public expenditure on personnel costs and investment over the years. In this way, with the objective of observing the behavior of public spending after the Fiscal Responsibility Law, the present work through bibliographic research and using quantitative techniques, performed a descriptive analysis of data on personnel costs and investment of united between the years of 2000 and 2014. The data collected and the analysis of graphs and figures indicated that after the publication of the law, the brazilian states comes with higher levels of revenue for personnel costs. It was also observed that the level of investment of these loved has shown reductions in recent years. The determination of a maximum level for personnel expenses and the various restrictions imposed by law may have reduced the tax margin of states to carry out spending on investment over the years.