Cláudia Ferreira da Cruz

Transparência da gestão pública municipal: um estudo a partir dos portais eletrônicos dos maiores municípios brasileiros

Portuguese Abstract: Neste estudo buscou-se verificar o nivel de transparencia das informacoes acerca da gestao publica divulgadas nos portais eletronicos de 96 municipios incluidos entre os 100 mais populosos do Brasil e quais caracteristicas e indicadores socioeconomicos dos municipios podem contribuir para explicar o nivel de transparencia observado. O nivel de transparencia da gestao publica foi verificado a partir de um modelo de investigacao denominado Indice de Transparencia da Gestao Publica Municipal (ITGP-M), construido com base em codigos internacionais de boas praticas de transparencia e governanca, na legislacao brasileira aplicavel e nas experiencias de pesquisas anteriores de natureza semelhante realizadas no Brasil e no exterior. As evidencias empiricas apontam para baixos niveis de transparencia, considerados incompativeis com o nivel de desenvolvimento socioeconomico dos municipios. Alem disso, pode-se concluir que, no geral, existe associacao entre as condicoes socioeconomicas dos municipios e os niveis de transparencia na divulgacao de informacoes acerca da gestao publica observados nos sites dos grandes municipios brasileiros que compoem a amostra desse estudo.English Abstract: This study attempts to check the transparency level of information in public administration published in the homepages of 96 municipalities included among the 100 most populous in Brazil and what characteristics and socioeconomic indicators of the municipalities can contribute to explain the level of transparency observed. The level of transparency in public administration was established from a research model called Transparency Index Municipal Public Management (ITGP-M) constructed based on international codes of good governance and transparency, the Brazilian legislation and the experiences of previous studies of similar nature conducted in Brazil and abroad. The empirical evidence point to low levels of transparency, incompatible with the level of socioeconomic development of municipalities. Moreover, we can conclude that, overall, there is an association between the socioeconomic conditions of the municipalities and the levels of transparency in the disclosure of information about public administration observed in sites of large municipalities as in this study.

Responsabilidade fiscal de grandes municípios brasileiros: uma análise de suas características

Portuguese Abstract: Este estudo teve por objetivo identificar quais caracteristicas podem contribuir para explicar o nivel de responsabilidade fiscal de grandes municipios brasileiros. Foi realizado um estudo com dados em painel, no periodo de 2002 a 2009, e os resultados indicaram que os municipios pesquisados apresentam um nivel incipiente de responsabilidade fiscal. As variaveis nivel economico e autonomia financeira apresentaram relacao positiva significativa com o nivel de responsabilidade fiscal, e a variavel endividamento, relacao negativa. O modelo de regressao estimado revelou que regiao, localizacao e ano tambem podem influenciar a responsabilidade fiscal dos municipios. Espera-se que este estudo contribua para a discussao sobre as variacoes no nivel de responsabilidade fiscal dos municipios por meio da sugestao de metrica de avaliacao, alem dos dispositivos que constam nos instrumentos normativos.English Abstract: This study aimed to identify which characteristics may contribute to explain the fiscal responsibility level of large Brazilian cities. It was conducted with panel data, within the period from 2002 to 2009, and the results indicated that the cities under analysis present an incipient fiscal responsibility level. The variables economic level and financial autonomy presented a significant positive relation to the fiscal responsibility level, and the variable debt, a negative relation. The estimated regression model revealed that region, location, and year can also influence the fiscal responsibility of cities. It is expected that this study contributes to the discussion on variations in the fiscal responsibility level of cities by suggesting evaluation metric, in addition to the devices listed in the normative instruments.

Gestão fiscal e pilares da Lei de Responsabilidade Fiscal: evidências em grandes municípios

Through a multidimensional perspective of fiscal management, the present study analyses the relationship between the indexes of fiscal compliance and fiscal limits with variables that represent the pillars of planning, transparency and control. The study used primary data from 282 Brazilian municipalities, with more than 100 thousand inhabitants, in the period between 2010 and 2013. The fiscal indexes did not present relevant mutual relationships and showed a reduced association with the other variables of fiscal management. It is suggested that one of the reasons lies in the difference between the incentives that public managers have to accomplish fiscal targets and limits and to comply with the other pillars. This paper broadens the discussion about responsible fiscal management evaluation, as well as the literature on indexes of compliance with targets and fiscal limits.

Gestión fiscal y pilares de la Ley de Responsabilidad Fiscal: evidencias en los grandes municipios brasileños

Through a multidimensional perspective of fiscal management, the present study analyses the relationship between the indexes of fiscal compliance and fiscal limits with variables that represent the pillars of planning, transparency and control. The study used primary data from 282 Brazilian municipalities, with more than 100 thousand inhabitants, in the period between 2010 and 2013. The fiscal indexes did not present relevant mutual relationships and showed a reduced association with the other variables of fiscal management. It is suggested that one of the reasons lies in the difference between the incentives that public managers have to accomplish fiscal targets and limits and to comply with the other pillars. This paper broadens the discussion about responsible fiscal management evaluation, as well as the literature on indexes of compliance with targets and fiscal limits.

Fiscal management and pillars of the Fiscal Responsibility Law in Brazil: evidence in large municipalities

Through a multidimensional perspective of fiscal management, the present study analyses the relationship between the indexes of fiscal compliance and fiscal limits with variables that represent the pillars of planning, transparency and control. The study used primary data from 282 Brazilian municipalities, with more than 100 thousand inhabitants, in the period between 2010 and 2013. The fiscal indexes did not present relevant mutual relationships and showed a reduced association with the other variables of fiscal management. It is suggested that one of the reasons lies in the difference between the incentives that public managers have to accomplish fiscal targets and limits and to comply with the other pillars. This paper broadens the discussion about responsible fiscal management evaluation, as well as the literature on indexes of compliance with targets and fiscal limits.

Fiscal responsibility of large Brazilian cities: an analysis of its characteristics

Portuguese Abstract: Este estudo teve por objetivo identificar quais caracteristicas podem contribuir para explicar o nivel de responsabilidade fiscal de grandes municipios brasileiros. Foi realizado um estudo com dados em painel, no periodo de 2002 a 2009, e os resultados indicaram que os municipios pesquisados apresentam um nivel incipiente de responsabilidade fiscal. As variaveis nivel economico e autonomia financeira apresentaram relacao positiva significativa com o nivel de responsabilidade fiscal, e a variavel endividamento, relacao negativa. O modelo de regressao estimado revelou que regiao, localizacao e ano tambem podem influenciar a responsabilidade fiscal dos municipios. Espera-se que este estudo contribua para a discussao sobre as variacoes no nivel de responsabilidade fiscal dos municipios por meio da sugestao de metrica de avaliacao, alem dos dispositivos que constam nos instrumentos normativos.English Abstract: This study aimed to identify which characteristics may contribute to explain the fiscal responsibility level of large Brazilian cities. It was conducted with panel data, within the period from 2002 to 2009, and the results indicated that the cities under analysis present an incipient fiscal responsibility level. The variables economic level and financial autonomy presented a significant positive relation to the fiscal responsibility level, and the variable debt, a negative relation. The estimated regression model revealed that region, location, and year can also influence the fiscal responsibility of cities. It is expected that this study contributes to the discussion on variations in the fiscal responsibility level of cities by suggesting evaluation metric, in addition to the devices listed in the normative instruments.

Responsabilidad fiscal de grandes municipios brasileños: un análisis de sus características

Portuguese Abstract: Este estudo teve por objetivo identificar quais caracteristicas podem contribuir para explicar o nivel de responsabilidade fiscal de grandes municipios brasileiros. Foi realizado um estudo com dados em painel, no periodo de 2002 a 2009, e os resultados indicaram que os municipios pesquisados apresentam um nivel incipiente de responsabilidade fiscal. As variaveis nivel economico e autonomia financeira apresentaram relacao positiva significativa com o nivel de responsabilidade fiscal, e a variavel endividamento, relacao negativa. O modelo de regressao estimado revelou que regiao, localizacao e ano tambem podem influenciar a responsabilidade fiscal dos municipios. Espera-se que este estudo contribua para a discussao sobre as variacoes no nivel de responsabilidade fiscal dos municipios por meio da sugestao de metrica de avaliacao, alem dos dispositivos que constam nos instrumentos normativos.English Abstract: This study aimed to identify which characteristics may contribute to explain the fiscal responsibility level of large Brazilian cities. It was conducted with panel data, within the period from 2002 to 2009, and the results indicated that the cities under analysis present an incipient fiscal responsibility level. The variables economic level and financial autonomy presented a significant positive relation to the fiscal responsibility level, and the variable debt, a negative relation. The estimated regression model revealed that region, location, and year can also influence the fiscal responsibility of cities. It is expected that this study contributes to the discussion on variations in the fiscal responsibility level of cities by suggesting evaluation metric, in addition to the devices listed in the normative instruments.