RAMOS, Y. V. B.; http://lattes.cnpq.br/9589276373498439; RAMOS, Yan Victor de Brito.
Résumé:
The enactment of Complementary Law 101/2000, the Fiscal Responsibility Law, is a watershed
in the matter of the administration's fiscal management, as it establishes limits, actions and
responsibility for entities that do not comply with responsible fiscal management. This article
aimed to analyze the relationship between the increase in personnel expenses and the reduction
of public investment in the period from 2016 to 2019, through secondary data obtained from the
Fiscal Management Reports (RGF) and the Summary Report of Budget Execution - (RREO)
made available by the Secretary of the National Treasury (STN). Using the quantitative method
with descriptive and correlational scope. The results obtained demonstrated that the more an
Entity immobilizes its budget with payment of payroll, the less the return to the population, with
the reduction of investments and the difficulty of bearing with other acquired debts, as
postponing to later periods, thus continuing, the fiscal calamity cycle found in most states.