Equilíbrio fiscal e eficiência alocativa da gestão municipal de Fortaleza - período de 1997 a 2012

Abstract

This paper was developed with the objective of analyzing data from the budget of the administrations of Mayor Juraci Magalhães and Mayor Luizianne Lins (1997-2012) to compare how the Fiscal Equilibrium and Allocation Efficiency in the two administrations were. The work begins with concepts of needs, then demonstrates the formation of commodity prices and the prices of public goods and services. It also presents the principles of the Public Budget, the Participatory Budget and the role of the Legislative Branch and their functions in government. Laws that determine governments' obligations to education and health are also presented for a better understanding of the data analyzed at the end of the paper. In addition, laws that help managers achieve fiscal balance. At the end, the analysis of data extracted from the General Balance of the Municipality of Fortaleza, with total revenue and expenses, education, culture, health and sanitation expenses and with the Municipal Finance Department.