Análises da condição financeira das capitais brasileiras, no período de 2015 a 2018

Abstract

The financial condition of governments is a conceptual construct that is difficult to measure individually, since to understand a certain financial reality, it is necessary to know several factors. The financial condition of governments is, at the same time, influenced by factors external and internal to the state entity itself, such as revenues, expenses, fiscal practices, local political culture, pressure for spending, legislation, demography, national and foreign economies, etc. This research aims to analyze the situation of the financial condition of the Brazilian capitals, in the period from 2015 to 2018. For the execution, data from the accounting and tax statements were used: Balance Sheet - BP; Budget Balance - BO; Fiscal Management Report - RGF and the Summary Report on Budget Execution - RREO based on the Brown model (1993). The results showed, in the period from 2015 to 2018, that the capitals of Curitiba (Group 1); Porto Alegre (Group 2); Aracaju (Group 3) and Palmas (Group 4) had the best financial conditions. The worst were São Luís and Macapá. Capitals were analyzed by groups. Group 1: Salvador, Fortaleza, Belo Horizonte, Manaus, Curitiba and Recife; Group 2: Goiânia, Belém, Porto Alegre, São Luís, Maceió and Campo Grande; Group 3: Natal, Teresina, João Pessoa, Aracaju, Cuiabá and Porto Velho; and Group 4: Macapá, Florianópolis, Rio Branco, Boa Vista, Vitória and Palmas. The capitals São Paulo and Rio de Janeiro were analyzed separately and the latter is also among the worst. The contributions of this study reach citizens, as the results and conclusions can be used to shorten the information asymmetry about public management.