Silva, Mauricio Correa daRevorêdo, Camila Rafaelly da Silva Câmara2020-05-082020-05-082020-02-13REVORÊDO, Camila Rafaelly da Silva Câmara. Fatores explicativos da eficácia da despesa orçamentária dos municípios brasileiros. 2020. 83f. Dissertação (Mestrado em Ciências Contábeis) - Centro de Ciências Sociais Aplicadas, Universidade Federal do Rio Grande do Norte, Natal, 2020.https://repositorio.ufrn.br/jspui/handle/123456789/28954This study aims to analyze the factors that explain the effectiveness of budgetary expenditure in Brazilian municipalities. For the purposes of this study, the Budget Expense Effectiveness consists of the ratio between executed expenditure and fixed expenditure, expressed, respectively, by the amounts of committed expenditure and the updated expenditure appropriation, extracted from the Budget Balance Sheet. According to Law No. 4.320, of March 17, 1964, the executed expense is that legally committed to the financial year. This present research it was developed with support by Public Choice Theory, Public Finance, Fiscal Federalism and Public Budget using the robust Tobit (censored) regression models. Data were collected from the websites of Brazilian Institute of Geography and Statistics (IBGE), the National Treasury Secretariat (NTS) and the Superior Electoral Court (TSE). The variables used to explain Budget Expenditure Effectiveness (BEE) include: performed revenue, GDP per capita, location, territorial size, personal traits of governors (gender, age, level of education, and political experience) and political competition. The results showed as explanatory factors of the as effectiveness of the budgetary expenditure: the performed revenue; the per capita GDP; the territorial size, the small and medium size municipalities compared to the large ones; the location, the municipalities of the Southeast and Compared to the Midwest, as well as the characteristics of managers, such as age between 60 and 69 years and educational level, complete high school and complete higher education. One may state that, from the social point-of-view, the results of this research may be used as a means of reducing the information asymmetries in order to expand the possibilities of awareness of the citizens so that they can exercise one of their rights: the social control. The research contributions include the advance of literature on the theme about public administration performance, as regards effectiveness and the use of the variable political competition as an explanatory factor for the budgetary effectiveness.Acesso AbertoPlanejamento orçamentárioDotação atualizadaDespesa empenhadaEficácia orçamentáriamasterThesisCNPQ::CIENCIAS SOCIAIS APLICADAS