Análise da execução orçamentária dos gastos ambientais nas unidades federativas

Abstract

Actions harmful to the environment have been growing and with this the environmental public policy becomes more evident to eradicate natural disasters that occur in Brazilian territories, through actions and programs that aim to preserve the environment and combat activities that harm nature. The present research seeks to verify the disposition of Environmental Expenses of the Brazilian States for the period from 2016 to 2018, to conceptualize Public Environmental Expenses, to identify the expenses with Environmental Management and to compare the expenses of Environmental Management with the total expenses. Regarding the relevance of the theme, the question is: How are the expenses with environmental management related to the Brazilian federative units? It has an exploratory, descriptive character and uses quantitative data, specifically the expenses recorded in the environmental management function. In view of all the above, the present research is justified as spending on public policies makes it possible to better understand environmental management in the social, economic and political spheres. This research developed a set of analyzes on public expenditures with the environmental management function in the Brazilian budget. In this sense, the results found show that the main subfunctions of environmental management are not used by all Brazilian states, thus generating a concern. Another occurrence was the evident disregard for the meteorology subfunction, which received transfers from only six FUs in all these 10 analyzed years and with low percentages in relation to the other subfunctions. The sub-function recovery of degraded areas was used by twenty institutions. Finally, a study of this nature makes it relevant because it indicates the long- and medium-term meaning of environmental expenditures, which can show an increase or decrease in the allocation of environmental management expenses.