Gestão fiscal e alocação de recursos em saúde dos estados brasileiros

Abstract

This study intends to analyze the fiscal impacts of the tax-based resources‘ allocation in public health actions and services in Brazilian states. It‘s an exploratory study that includes annual data of the period from 2006 to 2017, extracted from the System of Budgetary Public Health Information (SIOPS) and the Secretary of National Treasury (STN), converted on real and per capita values. The analysis was made by descriptive statistical analysis of the time series and multiple linear regression models applied to balanced panel data disposition. It was found that financing of public health actions and services has increased in real terms on the period from 2006 to 2017, however, when checking the variation occurred between 2014 and 2017, a recession and revenue frustration period, the state‘s entities in general maintained the public health care offer in front of the revenue reduction. Besides, we saw that the liquid current revenue, SUS transfers and the promulgation of the complementary law nº 141/2012 presented positive impacts on the application of Brazilian states own resources, on the other hand, high levels of government debt tend to reduce the resources offer. Finally, it was seen that the fiscal situation in which Brazilian states are submitted directly impacts the own resources‘ allocation in public health actions and services, remodeling the public manager according to resources availability, debt level and legal obligations.