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- Title
Responsabilidade fiscal de grandes municípios brasileiros: uma análise de suas características.
- Authors
da Cruz, Claudia Ferreira; da Silva Macedo, Marcelo Álvaro; Sauerbronn, Fernanda Filgueiras
- Abstract
This study aimed to identify which characteristics may contribute to explain the fiscal responsibility level of large Brazilian cities. It was conducted with panel data, within the period from 2002 to 2009, and the results indicated that the cities under analysis present an incipient fiscal responsibility level. The variables economic level and financial autonomy presented a significant positive relation to the fiscal responsibility level, and the variable debt, a negative relation. The estimated regression model revealed that region, location, and year can also influence the fiscal responsibility of cities. It is expected that this study contributes to the discussion on variations in the fiscal responsibility level of cities by suggesting evaluation metric, in addition to the devices listed in the normative instruments.
- Subjects
BRAZIL; FISCAL policy; CITIES &; towns; REGRESSION analysis; PUBLIC debts; DATA
- Publication
RAP: Revista Brasileira de Administração Pública, 2013, Vol 47, Issue 6, p1375
- ISSN
0034-7612
- Publication type
Article
- DOI
10.1590/s0034-76122013000600003