A influência da eficiência do processo de planejamento orçamentário na condição financeira governamental dos entes subnacionais

Abstract

This study aimed to verify the relationship between the efficiency of budget planning and the financial condition of subnational entities. The theoretical support that underpinned the research is based on the theory of fiscal federalism, on law 4.320, on the law of fiscal responsibility, in addition to contributions from empirical and theoretical studies. Thus, it was possible to raise the following hypothesis that the better the efficiency of a subnational entity, the better the financial condition. Some data treatments were used to arrive at the variables of the main objective of the study, such as Factor Analysis by Main Components, Varimax Rotation and Descriptive Analysis, for the variable government financial condition and the Spearman´s correlation techniques and percentile applied for the variable efficiency of budget planning. Then Person's correlation was used to answer the research hypothesis. According to the statistical model presented, it was found that there is no significant influence of the efficiency of budget planning of subnational entities on the government's financial condition. The research, therefore, brought theoretical and empirical contributions to the themes of budget planning efficiency and government financial condition. With limitations, there is a lack of studies related to a consolidated measurement of the efficiency of a public budget, there is a lack of national studies on the creation of a model for the financial condition geared to the national reality.