Gestão fiscal como instrumento de planejamento e governança municipal: estudo comparativo Brasil - Portugal

Abstract

This study sought to deepen the actions of public managers in achieving the financial and budgetary balance of Municipalities, treated as fiscal management measures, approached from the point of view of planning instruments and municipal governance, focusing on the empirical analysis of financial recovery mechanisms adopted in Brazil and in Portugal, comparing the measures and theirs effectiveness against the desired results. The initial foundations are based on the theory of decentralization, which is implicit in the conception of the Democratic State of Law, moving on to fiscal decentralization and its implications for federal (BR) and unitary (PT) state. Adopted as assumptions of the study that the effectiveness of municipal planning depends on fiscal management, and that the effectiveness of municipal governance depends on intervention measures for the financial and budgetary balance of Municipalities From these points, the following research question emerged: “what is the effectiveness of fiscal management in instrumentalizing municipal planning and governance in Brazil and Portugal?”. For the construction of the analysis, it was defined as the main objective to study fiscal management as an instrument of planning and municipal governance in a comparative way between Brazil and Portugal, evaluating the effectiveness of the instruments adopted, in addition to the definition of certain specific objectives. For the construction of the analysis, it was defined as the main objective to study tax management as an instrument of planning and municipal governance in a comparative way between Brazil and Portugal, evaluating the effectiveness of the instruments adopted, in addition to the definition of certain specific objectives. For the construction of the study, methodologically, the investigation is hypothetical-deductive research, pragmatic philosophical conception and qualitative approach, of applied purpose / nature, with descriptive and explanatory objectives, and of bibliographic and documentary design, using documentary data collection, with qualitative data analysis, and case study scientific-social research method. As objects of study, the case of the Fiscal Recovery Plan of the Municipality of Curitiba (BR), and the case of the Financial Sanitation Plan of the Municipality of Mirandela (PT) were defined. Arising from the financial imbalances scenarios verified, the importance of fiscal management in moments of fiscal austerity was evidenced, since compliance with most of the stipulated measures adjusted the fiscal balance of the Municipality of Curitiba (BR) and the indebtedness levels of the Municipality of Mirandela (PT). The comparative case studies between the two municipalities highlighted issues such as: characteristics of the Brazilian and Portuguese states, local autonomy, regulatory aspects, control mechanisms, complexities, government planning, public governance, fiscal management, social security issues, maintenance and increase in revenues, fiscl administration, containment and expenditure reduction, fiscal decentralization, financial transfers and the fulfillment of the plans’ central goals. The conclusions point to the importance of fiscal management in the scope of government planning and municipal governance, both as previous instrument for the containing of external financial factors, permanent in the search for financial balance, and recovery in moments of financial imbalance, being relevant the knowledge and adoption by public managers ofthe studies on austerity management.