Análises da gestão fiscal do estado do Rio Grande do Norte (2016-2020)
Fiscal management consists of the relationship between public revenue and expenditure. Responsible fiscal management is an expression that addresses the financial and asset management of public entities, using responsibility and faithful compliance with the law. This research aims to analyze the fis...
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| Formato: | bachelorThesis |
| Idioma: | pt_BR |
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Universidade Federal do Rio Grande do Norte
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| Endereço do item: | https://repositorio.ufrn.br/handle/123456789/33977 |
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| Resumo: | Fiscal management consists of the relationship between public revenue and expenditure. Responsible fiscal management is an expression that addresses the financial and asset management of public entities, using responsibility and faithful compliance with the law. This research aims to analyze the fiscal situation of the State of Rio Grande do Norte (RN), in the period from 2016 to 2020. The study was carried out based on information contained in the Budget Execution Summary Report (RREO) and in the Budget Report Tax Management (RGF, available on the website of the National Treasury Secretariat (STN). The results revealed that in the period from 2016 to 2020, the tax collection of Rio Grande do Norte presented, on average, more than 93% of the revenue directly collected, being the ICMS is responsible for the largest volume of collection. In the years 2016, 2017 and 2019, the expenses committed were greater than the revenues realized, demonstrating a budget deficit, which did not occur in the years 2018 and 2020. As for personnel management, only in 2017, the limits established by the LRF were observed. The investigation contributes to minimizing the informational asymmetry on fiscal management so that citizens can exercise one of their rights: social control. |
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