Análises da gestão fiscal do município de Baía Formosa - RN - (2015-2018)

Abstract

Fiscal management represents budget-oriented activities for the purpose of analyzing, organizing and managing government sector resources. The definition covers not only the budget preparation and approval process, but the execution and evaluation of the budget law. This research aims to analyze the situation of fiscal management in the municipality of Baía Formosa (RN), from 2015 to 2018. The data were analyzed using the Content Analysis method, collected on the website of the Secretaria do Tesouro Nacional (STN) and on the website of the Federação das Indústrias do Estado do Rio de Janeiro (FIRJAN). The results pointed out problems of lack of collection, revenue from transfers greater than the collection itself, from personal management, difference between forecast and updated appropriation, with expenses higher than revenues, execution of expenses lower than expected, balances on unpaid liabilities and second the FIRJAN Tax Management Index, the municipality was classified as a difficult and critical management in the period under analysis. The study helps managers to provide information on how tax management is taking place, and can compare it with previous years for better tax administration. For citizens, the results can be used to minimize informational asymmetry about municipal management and thus, they can exercise one of the rights: the social control.