Análise das receitas municipais a partir de indicadores financeiros: um estudo na região metropolitana de Fortaleza no período de 2014 a 2016

Abstract

The enactment of the Suplementary Law 101/2000 – Law of Fiscal Responsibility – brought the search for efficiency and the control of actions of the public authorities as one of its main objectives, enabling a better management of the public resources. Therefore, a qualitative analysis of the financial and accounting reports of 19 cities from Região Metropolitana de Fortaleza (metropolitan region of Fortaleza) was made in order to analyse the development of their public revenues over the period from 2014 to 2016 through their financial indicators. The database of the aforementioned research, which is consisted by the values of several types of current revenues, was created through information provided on websites of Tribunal de Contas dos Municípios do Estado do Ceará and of the the cities of Região Metropolitana de Fortaleza over the period from 2014 to 2016. In general, it is seen that the cities of RMF that show a greater economic influence in the State are the ones that show greater degrees of financial autonomy and capacity of generating their own revenues. The current positive tendency shows that there is a satisfactory improvement in the economic base of these cities.