Análise da gestão fiscal dos Estados do Nordeste do Brasil (2020-2023)

Abstract

The fiscal aspect comprises the calculation and disclosure, through accounting, of the indicators established by the Fiscal Responsibility Law (LRF). The present investigation has the general objective of analyzing the fiscal management situation of the States of Northeast Brazil, in the period from 2020 to 2023. The data were extracted from the Accounting and Fiscal Information System of the Brazilian Public Sector (SICONFI). The main results revealed that the states of Rio Grande do Norte (RN) and Piauí (PI) were the only ones to obtain excess revenue collection in the 4 years analyzed. There was a budget deficit (expenses greater than revenues) in the state of Alagoas (AL) in the years 2021 to 2023; Bahia (BA), Ceará (CE) and Sergipe (SE) in 2023, Maranhão (MA) in 2021 and Pernambuco (PE) and Piauí (PI) in 2023. The states of Bahia (BA) achieved 68.11% of their revenues being directly collected in the period 2020-2023, Pernambuco (PE) achieved 67.90%, Ceará (CE) had 62.32%, Rio Grande do Norte (RN) with 58.37%, Alagoas (AL) with 54.07%, Piauí (PI) with 53.20% and the state of Paraíba (PB) with 52.04% of directly collected revenues. ICMS was the tax with the highest collection and IRRF came in second place. The study advances the literature on fiscal management analysis and provides information for citizens to exercise social control.