Análises da gestão fiscal dos municípios do Estado do Rio Grande do Norte (RN), a partir do Índice da FIRJAN

Abstract

Fiscal management can be understood as the administration of public revenues and expenses with the objective of analyzing the balance in budget execution. This research aims to analyze the situation of tax management in the municipalities of the State of Rio Grande do Norte (RN), based on the FIRJAN (Federation of Industries of the State of Rio de Janeiro) Tax Management (IFGF) Index, period from 2013 to 2018. The data were collected from the FIRJAN website. The results revealed that more than 75% of the municipalities are in a situation of fiscal efficiency classified as critical, with the autonomy indicator being the one with the worst fiscal result. The indicator spent on personnel represents another critical point in management and eflected the great difficulty presented by municipal managers to keep personnel expenses below the limit of 60% established by the LRF. The liquidity index was the one that presented the best fiscal result, while the level of investment was critical, justified by the low capacity for autonomy and the high commitment to personnel expenses. The municipalities that presented the best results for the average IFGF in were: Alto do Rodrigues, Baia Formosa, Bom Jesus, Ceara-Mirim, Doutor Severiano, Frutuoso Gomes, Guamaré, João Dias, José da Penha, Macaíba, Natal, Olho D'agua dos Borges, Pedra Grande, Portalegre, Riacho da Cruz , Santo Antônio, São Gonçalo do Amarante, Serra Caiada, Serrinha do Pintos, Tibau and Viçosa. The worst results for the average IFGF were the municipalities of: Afonso Bezerra, Apodi, Caiçara do Rio do Vento, Caraúbas, Colonel João Pessoa, Felipe Guerra, Ipueira, Jardim do Seridó, Lagoa Danta, Macau, Monte das Gameleiras, Parelhas, Patu, Pendência, Riacho de Santana, São Bento do Trairi, São Paulo do Potengi, São Pedro, Serra do Mel, Touros and Umarizal. The municipalities of: Alto rodrigues, Almino Afonso, Antônio Martins, Baraúnas, Barcelona, Caiçara do Norte, Carnaubais, Cerro Corá, Caraúbas, Currais Novos, Francisco Dantas, Frutuoso Gomes, Galinhos presented partial or total absence in the reports issued. Grossos, Ielmo Marinho, João Câmara, João Dias, Lagoa Salgada, Lagoa Danta, Maxaranguape, Monte Alegre, Paraná, Patu, Pau dos Ferros, Passo and Fica, Pilões, Porto do Mangue, Rafael Fernandes (total absence), Rodolfo Fernandes, Rafael Godeiro, Santa Maria, São Bento do Norte, São Tomé, Serrinha dos Pintos, Tenente Ananias, Tenente Laurentino Cruz (total absence), Triunfo Potiguar, Viçosa. For citizens, the results of this investigation can be used to minimize informational asymmetry about municipal management and thus, they can exercise one of the rights: social control. For municipal public managers, it serves as an alert for the conduct of management.