RELATIONSHIP BETWEEN FISCAL MANAGEMENT QUALITY AND BRAZILIAN'S MUNICIPALITIES TRANSPARENCY

被引:1
作者
Leiet Filho, Geraldo Alemandro [1 ]
Cruz, Claudia Ferreira [2 ]
de Brito Nascimento, Joao Paulo [2 ]
Silva, Tatiane Gomes [2 ]
机构
[1] Univ Estadual Montes Claros, Montes Claros, MG, Brazil
[2] Univ Fed Rio de Janeiro, Rio De Janeiro, RJ, Brazil
来源
CADERNOS GESTAO PUBLICA E CIDADANIA | 2018年 / 23卷 / 76期
关键词
Fiscal management; transparency; Brazilian municipalities; accountability public management;
D O I
10.12660/cgpc.v23n76.75408
中图分类号
C93 [管理学]; D035 [国家行政管理]; D523 [行政管理]; D63 [国家行政管理];
学科分类号
12 ; 1201 ; 1202 ; 120202 ; 1204 ; 120401 ;
摘要
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.
引用
收藏
页码:337 / 355
页数:19
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