Comportamento da execução orçamentária dos gastos públicos em períodos de crise e prosperidade econômica nos Estados e Distrito Federal

Abstract

The successive discussions on Public Budget increase the interest in understanding its path and its application in Brazil. Thus, the objective of this study is to investigate the behavior of budgetary execution in periods of crisis and economic prosperity in Brazilian states and the Federal District. To achieve the results, the research is considered as descriptive; as for the procedures, documentary and as for the approach mixed. The data were collected on the SICONFI platform, referring to the period from 2010 to 2018 and the research population is composed of 26 states and the Federal District. The indicators for the execution of the expenditure categorized economically (current and capital) and for the groups of nature of the expenses with Personnel and Social Charges, Interest and Debt Charges, Other Current Expenses, Investments, Financial Investments and Debt Amortization were used. The results showed that, between 2010 and 2018, current expenditures were more executed, motivated mainly due to personnel expenses and social charges , which increased in the two economic scenarios analyzed (prosperity and recession); capital expenditures, on the other hand, showed little participation in the composition of budgetary expenditures, linearly decreasing their impact during the country's economic recession period, considered between 2014 and 2018. Consequently, the revelations brought up in this study contribute and reinforce the need to understand the dynamics of the application of resources collected by the government, as well as the respective directions for the implementation of these in public health, education, security policies, among others, considered essential to the population.