Análise dos impactos da pandemia na arrecadação tributária e endividamento das capitais nordestinas

Abstract

The pandemic caused by the Corona Virus has been one of the most unique and influential moments in the history of our society. Through the pandemic, we witnessed how an epidemiological problem can destabilize and change our daily lives up to the point of making us get used to a “new normal”. The impacts of the pandemic are diverse, ranging from health issues to political, social, and economic issues. As a result of social isolation and crisis mitigation measures, the global economy was severely affected. Organizations and governments around the world have experienced and are still experiencing several worrying recessions. Faced with this situation, it has become relevant to analyze how the public authorities have dealt with the crisis in our country, especially in the capitals of some of the neediest states. The present study aimed to analyze how the crisis triggered by the pandemic resulted in tax collection and indebtedness of the capitals of the northeastern states. For that, data were collected from the bi-monthly financial reports of these capitals on the website of the Accounting and Tax Information System of the Brazilian Public Sector. The data extracted referred to tax collection and indebtedness for the years 2019 and 2020, making it possible to compare the year when the pandemic process began with a year before the pandemic. Soon after, these data were organized and analyzed using Excel spreadsheets. The results found vary in relation to the capitals, however, some patterns could be observed. In terms of tax collection, most capitals showed an atypical decline. In relation to indebtedness, even in the face of the crisis, the majority of capitals obtained good results, with growth in expenses considered normal and gradual, not showing to be significantly affected by the pandemic crisis.