A despesa de pessoal dos estados e do Distrito Federal e os reflexos na capacidade de honrarem seus compromissos e ampliarem seus investimentos: um recorte analítico no período de 2016 a 2019.

Abstract

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.