RELATIONSHIP BETWEEN FISCAL MANAGEMENT QUALITY AND BRAZILIAN'S MUNICIPALITIES TRANSPARENCY

The aim of this work was to analyze the relationship between the quality of fiscal management and transparency in Brazilian municipalities. For that, a descriptive and quantitative study was carried out. Data were secondary for the years 2015 and 2016. The quality indicator for fiscal management used was FIRJAN's IFGF, while for transparency the transparency index of the National Transparency Ranking published by the Federal Public Prosecutor's Office was used. Control variables were municipal development index, population, gross budget revenue per capita as well as dummies of size and productivity and collection. The descriptive analysis of the variables of interest for the research identified indicators of fiscal management in levels of difficulty and average transparency, heterogeneity in size, per capita income and municipal transparency. The generalized least squares regression model (MQG) showed positive and significant relationship between the municipal public management quality indicator (IFGF) and all variables of the model, validating the theoretical argument that there is influence of these variables in the indicator quality of municipal public management in Brazil. Therefore, the general hypothesis of the research is corroborated when affirming that quality in fiscal management (IFGF) was related to the transparency of the Brazilian municipalities and that municipal transparency, municipal development index, population, gross budget revenue per capita as well as dummies of size and productivity and collection are related to the variations of the fiscal management indicator.