The fiscal performance of municipalities in the Mesoregion East Center Paranaense

Abstract

The aim of this paper was to establish a fiscal panorama of the municipalities that make up the Mesoregion East Center Paranaense. To this end, five temporal moments were selected: 1995, when the National Monetary Council (CMN) implemented fiscal measures and restructuring of debts of states and the Federal District; 2000, the year of approval of the Fiscal Responsibility Law (FRL); 2005 which combined the national product growth with real financial gains in revenues from transfers; in 2010, under the impact of the global crisis; and 2012, outlined by macroeconomic uncertainties and municipal elections. The variables analyzed were total revenue, total spend and the fiscal result. The sources consulted were the National Treasury Secretariat (STN), the Brazilian Institute of Geography and Statistics (IBGE) and the Paraná Institute for Economic and Social Development (IPARDES). The methodology was based on descriptive statistics with the application of measures of central tendency, dispersion and data clusters. The aggregate results indicated the existence of fiscal deficit of R$ 7.1 million and R$ 11.0 million in 1995 and 2000, respectively, fiscal surplus situations of R$ 51.2 million and R$ 30.8 million in 2005 and 2010, in that order, and the occurrence of a small deficit of R$ 62 thousand in the last year. The LRF and the increase of revenues in fiscal influenced results, although it is not possible to affirm, on the basis of the rigidity of current expenditure, which in the long run there will be the same behavior on the part of public managers.