A situação fiscal das capitais nordestinas com a pandemia da Covid-19: uma análise a partir do IFGF e da CAPAG

Abstract

The pandemic has severely affected the fiscal situation of municipalities. The measures adopted by the government to contain the spread and contamination of the SARS-CoV-2 virus, such as lockdown, stoppage of non-essential activities, closing of shops and schools, control of the movement of people and vehicles, etc., caused a disorganization of the productive chains that impacted strongly in the production, distribution and consumption of goods and services, drastically reducing company revenues and, consequently, tax collection. The present work seeks to analyze the fiscal situation of the northeastern capitals considering the year 2019, before the COVID-19 pandemic, and 2020, during the pandemic. For this, a descriptive analysis of fiscal performance indicators widely used in the literature is used, such as the Firjan Fiscal Management Index (IFGF) and the Capacity to Pay (CAPAG). Among the main results for the IFGF, the fiscal performance of Salvador and Fortaleza stands out positively and, negatively, capitals such as Natal and Teresina. Considering CAPAG, Aracaju and Fortaleza are the positive and negative highlights, respectively. It also seeks to understand what was done by each capital that led to a change in the grade from 2019 to 2020, both in the IFGF and CAPAG.