Análise da transparência e adequação aos limites de gastos com pessoal das Assembleias Legislativas Estaduais à luz da lei de responsabilidade fiscal no período de 2015 a 2018

Abstract

Legislative assemblies are mainly composed of representatives elected by direct vote, so in the current context, it is important to verify the expenses incurred by them. Based on the Tax Liability Law, the present study analyzed the compliance with the allowed limits on personnel expenses carried out by the legislative assemblies of the 26 Brazilian states from 2015 to 2018. Initially, through bibliographic research, the study explored the necessary literature to support the topic by addressing issues such as government revenues and expenditures, as well as the requirements imposed by the Tax Liability Law. To enable the analysis, we used as data source the reports of fiscal management of the third quarter of each assembly within the period analyzed, which characterizes the research as documentary and, by the way, the inputs will be portrayed the research as a descriptive research, with quantitative analysis. The results reveal that on the group of the 26 states analyzed, most of them published the third quarter fiscal management reports. Based on the percentage of personnel expenses of each meeting, it was observed that from 2015 to 2018, there were o occurrences of disobedience to the maximum limit established by the TLL. The Study also proposes to analyze the variations of current net revenue and total personnel expenses, considering that both are significant variables in the computation of the calculated limits and is expected that the expenditure growth to accompany the revenue growth. The results of this analysis indicate that there were stable and critical periods during years analyzed.