Gestão fiscal dos municípios alagoanos sob a ótica do Índice FIRJAN de Gestão Fiscal – IFGF

Abstract

Taking into account the importance of Fiscal Management as a tool for controlling the application of resources available to municipalities, this study seeks to analyze the results of fiscal performance indicators in municipalities in Alagoas based on the analysis of data provided by FIRJAN, in the period between the years 2013 and 2022. Regarding the proposed objectives, the research is classified as descriptive, with a quantitative approach to data analysis. The research universe encompasses 102 municipalities in the state of Alagoas. From this universe, the study focused on 50 selected municipalities, using draws to choose municipal entities with the largest populations according to their size category. The results found point to the predominance of critical fiscal management in most of the proven indicators for municipalities with up to 100 thousand inhabitants. Municipalities with populations above 100,000 inhabitants, such as Arapiraca and Maceió, presented more consistent and detailed fiscal management results. However, when analyzing the annual evolution of the data, an evolution can be seen in all groups of municipalities in the last years of the study. Therefore, this research contributed to the discussion of the situation of fiscal management in the municipalities of Alagoas, allowing us to infer future perspectives for the suppression of the critical situation found during the period analyzed.