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Previous issue date: 2009-11-30 / The object of the present dissertation is to analyze the behavior of the public finances of the districts of the state of Rio Grande do Norte (RN), taking as reference a period fundamentally previous to the implementation of the Fiscal Responsibility Law LRF, comparatively to the first years, immediately after the advent of the mentioned institutional milestone. The central hypothesis of this study proposes that, from the institutions' viewpoint, the LRF sets securely consistent rules, in the orchestration of the behavior of the municipal revenues and expenses. These regulations, on the other hand, might be effective and reach the districts of the RN indiscriminately, apart from stabilizing tendencies and which are sustainable in the long run. In spite of this, the indicators calculated reveal that the districts researched show, during all the period under analysis, a diminished capacity of self-tax collection , and consequently, a high participation of the intergovernmental transfers in the composition of the current revenues. This behavior indicates that the goal of strengthening the municipal public finances, forecast in the LRF, tends to be only partially accomplished, due to the fiscal decentralism. The analysis and interpretation of the data are conducted from the literature of institutionalist orientation and in descriptive statistical tools applied to the municipal strata of the state of Rio Grande do Norte. Further on, it's used the econometrical method Pooled OLS, which demands the elimination of the municipal strata in order to allow the use of the model, in the attempt to strengthen and/or ratify the results of the research. Finally, the evidence reached in the dissertation show that the LRF brings better conditions to the potiguar municipal public finances, predominantly to the economically stronger districts; whereas the less dynamic municipal entities show rather divergent evidence, that is, their economies seem to be more oriented to a more pronounced state participation; therefore, it generates in the state of RN a certain antithesis in the results reached in the dissertation / O objetivo da presente disserta??o ? analisar o comportamento das finan?as p?blicas dos munic?pios do Rio Grande do Norte (RN), tomando como refer?ncia um per?odo fundamentalmente anterior ? implementa??o da Lei de Responsabilidade Fiscal LRF, comparativamente aos primeiros anos, imediatamente posteriores ao advento do referido marco institucional. A hip?tese central deste estudo prop?e que, do ponto de vista das institui??es, a LRF estabelece regras seguramente consistentes, na orquestra??o do comportamento das receitas e despesas municipais. Essas regulamenta??es, por sua vez, podem vir a ser efetivas e alcan?arem os munic?pios do RN indiscriminadamente; al?m de tend?ncias estabilizadoras e que s?o sustent?veis no longo prazo. Apesar disso, os indicadores calculados revelam que os munic?pios pesquisados apresentam, durante todo o per?odo analisado, uma reduzida capacidade de arrecada??o pr?pria e, conseq?entemente, uma elevada participa??o das transfer?ncias intergovernamentais na composi??o das receitas correntes. Esse comportamento indica que o objetivo de fortalecimento das finan?as p?blicas municipais, previsto na LRF, tende a ser apenas parcialmente alcan?ado, em virtude do descentralismo fiscal. A an?lise e interpreta??o dos dados s?o feitas a partir da literatura de orienta??o institucionalista e em instrumentais estat?sticos descritivos aplicados aos estratos municipais do Rio Grande do Norte. Posteriormente, faz-se uso do m?todo econom?trico Pooled OLS, o que demanda a elimina??o dos estratos municipais para permitir a utiliza??o do modelo, na tentativa de robustecer e/ ou ratificar os resultados da pesquisa. Finalmente, as evid?ncias alcan?adas na disserta??o mostram que a LRF traz melhores condi??es ?s finan?as p?blicas municipais potiguares, al?m da garantia de tend?ncias estabilizadoras e sustent?veis no longo prazo, predominantemente aos munic?pios economicamente mais fortes; j? as entidades municipais menos din?micas apresentam evid?ncias um pouco divergentes, isto ?, suas economias parecem ser mais orientadas a uma participa??o estatal mais pronunciada; assim sendo, gera no estado do RN certa ant?tese nos resultados alcan?ados na disserta??o
| Identifer | oai:union.ndltd.org:IBICT/oai:repositorio.ufrn.br:123456789/14061 |
| Date | 30 November 2009 |
| Creators | Silva, William Gledson e |
| Contributors | CPF:05001650410, http://lattes.cnpq.br/0252534020824779, Duarte, Francisco Wellington, CPF:42233860420, http://lattes.cnpq.br/0979993025123650, Nunes, Emanoel M?rcio, CPF:64276953472, http://lattes.cnpq.br/4287439310652411, Matos Filho, Jo?o |
| Publisher | Universidade Federal do Rio Grande do Norte, Programa de P?s-Gradua??o em Economia, UFRN, BR, Economia Regional |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Format | application/pdf |
| Source | reponame:Repositório Institucional da UFRN, instname:Universidade Federal do Rio Grande do Norte, instacron:UFRN |
| Rights | info:eu-repo/semantics/openAccess |
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