Gerenciamento da captação de recursos das transferências voluntárias da União: análise da eficiência em municípios alagoanos

Abstract

Union Voluntary Transfers (TVU) provided important instruments for the development of municipalities, especially when considering that the vast majority of Brazilian municipalities are unable to maintain themselves solely with their own revenue, in the scenario in which through TVU, these municipalities are able to make viable major works and improvements for the local population. However, we are faced with the problem proposed in this study, which is the ability to capture these resources through TVU and how this performance interacts with the fiscal management of municipalities. To analyze this scenario in the state of Alagoas, a sample chosen was the municipalities that reached a coefficient above 2.00 of distribution of the Municipal Participation Fund - FPM, as they were similar in size and resources received, the total of 13 municipalities, the capital was not considered so as not to cause distortions in the data. The methodology chosen to analyze efficiency was the Firjan indicators, Data Envelopment Analysis (DEA) and the performance indicator of voluntary transfers through (IDtv), as a way of highlighting which municipalities are or are not obtaining efficient results in management. fiscal, after this analysis, data on fundraising through transfer contracts were removed, considering mainly the amounts contracted for the IDtv project, among other related data that were identified, described and described.