Impacto da pandemia COVID 19 nas finanças dos municípios do nordeste: uma análise da efetividade dos critérios de distribuição do auxílio financeiro

Abstract

This study aimed to verify whether the distribution of financial support resources passed on by the Union to combat the effects of the Covid 19 Pandemic on municipal finances was consistent with the level of need for financial repair of the subunits. For this, it takes as parameters, the variation in the collection of tax on services, the result of net current revenue and the per capita receipt of financial aid, all in relation to the year 2020. In order to achieve this objective, it is used as research instrument, descriptive statistics and Spearman's correlation in relation to a sample of municipalities in the Northeast. The results show that large and medium-sized municipalities had very close averages of receiving financial aid, but in the trend in which the size of municipalities reduces the average per capita revenue received increases, demonstrating that the criterion used for the apportionment favored the group of municipalities with a low population range. As the aid proposal had the objective of replacing the possible losses in the collection, the natural behavior would be an inverse behavior, with the smaller municipalities with the biggest loss in the collection. However, the Spearman correlation test between the variables does not demonstrate this inverse relationship. This study shows some contributions to the literature, in the systematic review, gaps in the topic of intergovernmental transfers were evidenced. From a practical point of view, the study shows that municipal finances presented, in general terms, a positive balance in 2020 and that the contributions of the Union were substantial.