Um estudo sobre os indicadores de desenvolvimento municipal e os indicadores de gestão fiscal dos municípios do Tocantins no período de 2007/2016

Abstract

Public administration has the role in society to manage public assets in order to provide the population with better levels of social welfare, promoting greater socioeconomic development. In order to reduce problems related to the mismanagement and lack of control of governments in Brazil, legal provisions emerge, focusing on fiscal and development management, aiming to increase the control of public management and its results that materialize in the indicators of development. The general objective of this study was to study the association between the municipal development indicators and the fiscal management indicators of the municipalities of Tocantins between 2007 and 2016. It is a quantitative and bibliographic study. The 139 municipalities of Tocantins were analyzed during the period between 2007 and 2016. Descriptive statistics and simple linear correlation were used. The fiscal management construct was measured by the FIRJAN Tax Management Index (IFGF) and the municipal development index was measured by the FIRJAN Municipal Development Index (IFDM). It was observed that most of the municipalities of Tocantins have their resources constituted, almost in their totality, by governmental transfers. Thus, it is the responsibility of municipal governments to find management alternatives to increase their own funds through their own revenues and revenues, such as IPTU, ISSQN and ITBI. In order to increase public resources, it is necessary to invest in training people not only to seek resources from ministries and secretariats of State, but to manage them based on the principles of effectiveness, efficiency and effectiveness, principles that are part of the new paradigms of public management. With regard to the economic dimension, the participation of the public administration and services sector are the main components of the Gross Domestic Product of the municipalities of the State. The correlations showed that there is a weak association between the fiscal management indicators and the development indicators of the municipalities of Tocantins, which allows us to infer that the municipal development is independent of the fiscal management of the municipalities.