Análise da gestão fiscal dos municípios da região do Mato Grande do Estado do Rio Grande do Norte (2017-2019)

Abstract

Tax management refers to the balance in the relationship that exists between income and expenses. It requires a planned and transparent action, to prevent risks and avoid deviations capable of affecting the balance of accounts. This investigation has the objective of analyzing the fiscal situation of the municipalities of the Region of Mato Grande of the State of Rio Grande do Norte (RN), in the period from 2017 to 2019. The research uses the strategy of the evaluation of results based on the data made available in the website of the Secretaria do Tesouro Nacional (STN). The main results revealed that in the period from 2017 to 2019, the municipalities of the Region of Mato Grande showed dependence on current transfers to defray their expenses and the revenue directly collected corresponded to less than 12% of the total composition of the realized revenue. The Services Tax (ISS) was the largest tax source in the region and the Municipality Participation Fund (FPM), the Quota of the Tax on Circulation of Goods and Services (ICMS) and transfers from the Maintenance and Development Fund of the Basic Education and Valorization of Education Professionals (FUNDEB) were the main sources of transfers received. The vast majority of cities in the region are exceeding the maximum allowable amount for personnel expenditure. The study contributes to the exercise of citizens' social control with information to minimize the information asymmetry about public management. For public managers, the contribution refers to comparative management discussions as a way to encourage the pursuit of improving fiscal management. As a suggestion to improve the situation of fiscal management, administrative reforms should be carried out, mainly in the areas of planning and control of budgetary execution, with emphasis on personnel management.