Desafios e potencialidades do planejamento governamental do Estado do Tocantins

Abstract

This work is the analysis result of the budgetary and financial implementation of the Tocantins State, Brazil, especially from the budget implementation of the work programs from 2011 to 2014 budgets, emphasizing in the restrictions presented and their effects on government planning. The main objective was to identify the challenges and potentials of Tocantins State government planning, probably facing constraints in budgetary and financial scenarios. The issue of this research was to discover how the institutional actors who are part, directly or indirectly, of the administrative structure of the Tocantins State Executive Branch realizes the elaboration process, implementation and monitoring of the government planning. To this end, it was used the quantitative and qualitative research as analysis tools of budgetary and financial implementation data from the work programs selection with greater percentage of budget changes increase and decrease and expenditure implementation, as well as the interviews content analysis. About the objectives, the research was done in an exploratory and descriptive manner, and as technical procedures, it was developed bibliographical researches, documental and the study of cases. Regarding the qualitative part, the interviews content analysis of the results allowed to verify that the planning activity of the state must take a more relevant position in the context of public management, so that the budget-finance approach will not overwrite them, although it may be necessary an efficient control of public spending, however, respecting the fiscal aspects according to the strategic objectives, considering that, the budgetary and financial constraints, in a way, prejudice the planning, which makes explicit the need to improve this instrument, especially in terms of consistent development of plans and their implementation, preserving the consonance with the tax collection capacity and financing of expenditures of the state.