A lei de Responsabilidade Fiscal e os determinantes e os determinantes que influenciam seu cumprimento: uma investigação a partir dos municípios cearenses

Abstract

The aim of this study is to identify the determinants of compliance with the Fiscal Responsibility Law (LRF) for the state of Ceará, analyzing panel data relevant to the period from 1998 to 2007, especially for indicators of spending and personal debt. In a peculiar way, we evaluate the cost of staff on three areas: the traditional method described in the LRF, plus third-party services and finally, the traditional method indexed by the revenue available for spending on personnel to replace the Current Net Income (RCL) which seeks to identify the level of spending due to the ability to pay. Initially it was observed that on average the municipalities meet legal standards, but considering other aspects, there is one too shabby staff. Regarding the level of debt there is the existence of a comfortable safety margin for most of the municipalities that is questioned based on the methodology of the LRF. For the econometric results obtained no evidence that the funds transferred by the Federal and State, the re-alignment with political and ideological demands of the population are important factors to explain the behavior of personnel expenses in the three modeling evaluated. Regarding the level of debt, besides the variables mentioned above, there is indication that spending on personnel, educational level and prevalence of the mayors of the agricultural sector in the local press municipal finances. As a result generally suggested that the renegotiation of a new fiscal federalism through devolution of the revenues, definition of the public spending by federal agencies, redesign the structure of federal programs finalization and strengthening of public policies to the challenges of regional heterogeneity and the control and transparency of public spending.