Análise dos indicadores de exequibilidade fiscal do município de Sumé-PB entre 2016-2021.

Abstract

The fiscal viability of local government goes beyond the simple need to obtain an equivalence between revenues and expenditures (this is only a primary aspect). The balance in finances also imposes on the municipality the obligation to have appropriate levels of: own revenue, tax surplus, untying of current revenue, control of public debt and minimum amounts of savings and investment. Within this context, the general objective of this work was to analyze the feasibility of the municipality of Sumé-PB in the period 2016-2021, considering three blocks of evaluation of results: the Financial Revenue Indicators (IFRs) (which include: Own Revenue Generation x Intergovernmental Transfers; the Linkage of Current Revenue; and Tax Revenue per capita); the Financial Indicators of Expenditure (DFIs) (which include: Expenditure on the Provision of Services per capita; and Investment per capita); and the Financial Indicators of Fiscal Adjustment (IFAFs) (which cover: the Fiscal Result; the Gross Indebtedness; and the Capacity to Save). The methodology used was quantitative, evaluating secondary data from the Brazilian Public Sector Accounting and Tax Information System (SICONFI) linked to the National Treasury Secretariat (STN). The results showed that the municipality of Sumé-PB, despite being in surplus and having a low level of indebtedness, has a high dependence on external resources, little freedom to decide the destination of resources (mostly linked), low level of savings and restricted resources for investment. As a result, it was found that the municipality of Sumé-PB has IFAFs adjusted in terms of fiscal result and indebtedness, but with a deficit in terms of savings. The IFRs, on the other hand, showed a shortage in their conformation, due to the municipality not having expressive productive activities that provide its own revenues. Finally, the DFIs show significant expenditure on public services, but with low investment, which denotes a long-term fragility for the maintenance and improvement of collective well-being.