Comportamento do resultado orçamentário antes e durante a pandemia da COVID-19 nos estados e Distrito Federal

Abstract

The objective of this study is to analyze the behavior of budgetary result quotients before and during the Covid-19 pandemic in the states and Federal District between the years 2018 and 2021. To achieve this objective, descriptive, documentary and quantitative research was carried out, comprising the universe composed of the 27 federative units of Brazil, covering the period from 2018 to 2021. The execution indicators were the budgetary results categorized economically into current and capital, as well as consolidated. The results reveal that the pandemic was not an obstacle to achieving a budget surplus, as, before the health crisis, 13 federative units, in 2018, and 18, in 2020, had a budget surplus. However, in 2020 and 2021, 25 federative units had a positive budget result. This positive budgetary performance comes from the collection of current revenues that exceeded current expenses in the four years analyzed, consequently generating a current surplus before and during the Covid-19 pandemic, with the post-period showing better results. The contribution of this study is based on the fact that the Covid-19 pandemic is an unexpected phenomenon, which drastically changed people's daily lives and the performance of public organizations, making its results the set of information that demonstrates to society the reflections of revenue collection and expenditure.