Análise dos quocientes de execução orçamentária dos Estados e do Distrito Federal

Abstract

Assuming the importance of the public budget in the control and evaluation of its applications in society, this study aimed analyse the performance of the budget execution rations of the revenues, expenses and budget results of the States and the Federal District. As for its objectives, the research is classified as descriptive, as for the procedures, it is a bibliographic review, data collection and document analysis, and as for the method, it is characterized as hybrid. The research universe is composed of 27 units of the federation, including the exercises from 2010 to 2018, with data collected from the SINCONFI platform, of STN. The findings led to the confirmation that the consolidated budget result, in general, shows a surplus, except for RJ, which pointed deficits in its averages in the period of prosperity and economic decline, and AC, DF and PB, with deficits in the cycle of prosperity of the economy. Furthermore, the averages of current and capital results were, as a rule, of surpluses and deficits, respectively. Besides that, current revenues represented most of the total amount of revenues, with the share of capital revenues being considered minimal. In the same way, considering the total expenses, as currents were the executed more in the three time horizons. Therefore, this research contributed to the verification of budgetary behavior, showing that the entities collected and used most of their resources in the current categories. It was also inferred that the period of economic crisis did not significantly impact the consolidated budget result.