Submitted by Automa??o e Estat?stica (sst@bczm.ufrn.br) on 2017-07-04T14:45:00Z No. of bitstreams: 1 FranciscoHedsonDaCosta_DISSERT.pdf: 3692194 bytes, checksum: 2625dd280c4531eb73056d151632c318 (MD5) / Approved for entry into archive by Arlan Eloi Leite Silva (eloihistoriador@yahoo.com.br) on 2017-07-14T14:08:26Z (GMT) No. of bitstreams: 1 FranciscoHedsonDaCosta_DISSERT.pdf: 3692194 bytes, checksum: 2625dd280c4531eb73056d151632c318 (MD5) / Made available in DSpace on 2017-07-14T14:08:26Z (GMT). No. of bitstreams: 1 FranciscoHedsonDaCosta_DISSERT.pdf: 3692194 bytes, checksum: 2625dd280c4531eb73056d151632c318 (MD5) Previous issue date: 2017-03-24 / A Constitui??o Federal de 1988 transferiu aos governos municipais a responsabilidade pela presta??o de uma importante parcela de servi?os de interesse p?blico, notadamente os servi?os educacionais correspondentes ao ensino fundamental. Com a aprova??o da Lei de Responsabilidade Fiscal, um novo padr?o na gest?o fiscal foi estabelecido no Setor P?blico do Pa?s, inclusive em ?mbito municipal. O objetivo do trabalho ? investigar a rela??o existente entre a responsabilidade na gest?o fiscal municipal e a qualidade da educa??o dos sistemas municipais de ensino, utilizando como proxis o ?ndice FIRJAN de Gest?o Fiscal (IFGF) e o ?ndice de Desenvolvimento da Educa??o B?sica (IDEB), respectivamente. Para atingir o objetivo proposto, ? utilizada uma abordagem metodol?gica quantitativa, por meio de uma regress?o com dados em painel, compreendo 227 munic?pios brasileiros com popula??o superior a 100 mil habitantes, no per?odo de 2006 a 2015. O modelo estat?stico considera como vari?vel dependente o IDEB para os anos iniciais do ensino fundamental e como vari?veis independentes os cinco indicadores que comp?em o IFGF. Al?m desses indicadores, o modelo utilizou como vari?veis de controle o percentual de impostos e transfer?ncias vinculadas ? educa??o aplicados em despesas com Manuten??o e Desenvolvimento do Ensino (MDE), assim como duas vari?veis qualitativas para captar os efeitos regionais sobre o resultado educacional do ente municipal. Os resultados da pesquisa apresentam ind?cios quanto ? exist?ncia de rela??o entre a responsabilidade na gest?o fiscal e a qualidade da educa??o, uma vez que as vari?veis de gest?o fiscal relacionadas ? gera??o de receita pr?pria e ao custo da d?vida apresentam rela??o positiva com os resultados do IDEB para os anos iniciais. Os indicadores referentes a gastos com pessoal, investimentos e liquidez, juntamente com o indicador de aplica??o em despesas com MDE, mostram-se estatisticamente nulos e sem poder explicativo sobre os resultados dos munic?pios no referido indicador educacional. Por fim, as vari?veis qualitativas de localiza??o regional tamb?m revelam signific?ncia estat?stica nos resultados do IDEB para os anos iniciais, evidenciando uma rela??o positiva em rela??o aos munic?pios situados nas regi?es Sul e Sudeste. Por outro lado, para os munic?pios pertencentes ?s regi?es Norte e Nordeste, os resultados indicam uma rela??o negativa com o indicador de qualidade educacional observado pelos sistemas de ensino dos munic?pios com popula??o superior a 100 mil habitantes. / The Federal Constitution of 1988 transferred to municipal governments responsibility for provision a significant portion of public services, especially educational services related to elementary education. With the approval of the Fiscal Responsibility Law, a new standard in fiscal management was established in the Brazilian Public Sector of the Country, including in the municipal scope. The objective of this work is to investigate the relationship between the responsibility in municipal fiscal management and the quality of education of municipal teaching systems, using as proxies the Fiscal Management FIRJAN Index (IFGF) and the Basic Education Development Index (IDEB), respectively. To achieve the proposed goal, a quantitative methodological approach was used, through a regression with panel data, comprising 227 Brazilian municipalities (with a population of more than 100 000 inhabitants), and used data from 2006 to 2015. The statistical model considers as the dependent variable the IDEB for the initial years of elementary education and as independent variables the five indicators that make up the IFGF. In addition to these indicators, the model used as control variables the percentage of taxes and transfers linked to education applied in expenses with Maintenance and Development of Teaching (MDE), as well as two qualitative variables to capture the regional effects on the educational result of the municipal entity. The results of the research present indications as to the existence relationship between the responsibility in fiscal management and the quality of education, since the fiscal management variables related to the generation of own revenue and to the cost of debt are positively related to the results of the IDEB for the initial years. The indicators related to personnel expenditure, investments expenditure and financial liquidity, together with the indicator of application in expenses with MDE, are statistically null and have no explanatory power on the results of municipalities in said educational indicator. Finally, the qualitative variables of regional location also reveal statistical significance in the results of the IDEB for the initial years, evidencing a positive relation with the municipalities located in the South and Southeast regions of Brazil. On the other hand, for the municipalities belonging to the North and Northeast regions, the results indicate a negative relation with the indicator of educational quality observed by the education systems of municipalities with population of more than 100 000 inhabitants.