Componentes das receitas e a condição financeira governamental: análise nas capitais brasileiras.

Abstract

The importance of diagnosing the financial health of municipal governments is extremely important, especially when it comes to the crisis that public finances have suffered in recent years. This research was modeled on the method that aims to analyze 10 points to reach the government's financial condition, proposed by Brown (1993), in addition to verifying and identifying how the municipalities are managing their revenues and their sources, analyzing their diversification, and how much the elasticity when related to economic variations. According to the econometric model presented, which shows the correlations, it is possible to verify that the variables used in the research, such as diversification and elasticity, present changes in the score of the government's financial condition, becoming two factors that trigger significant changes in the planning of public administration. Capitals located in the south and southeast regions showed more independence in terms of collection, with greater solidity in own revenues and better diversity in the collection of taxes.