Análise do impacto da pandemia provocada pela Covid-19 na sustentabilidade financeira dos municípios do Rio Grande do Norte
This research’s general objective is to analyse the financial impact of the Covid-19 pandemic in the coffers of the cities of Rio Grande do Norte. To achieve this goal, data has been collected from the Accounting and Tax Information System’s website of the Brazilian Public Sector, regarding total bu...
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| Formato: | bachelorThesis |
| Idioma: | pt_BR |
| Publicado em: |
Universidade Federal do Rio Grande do Norte
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| Endereço do item: | https://repositorio.ufrn.br/handle/123456789/41226 |
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| Resumo: | This research’s general objective is to analyse the financial impact of the Covid-19 pandemic in the coffers of the cities of Rio Grande do Norte. To achieve this goal, data has been collected from the Accounting and Tax Information System’s website of the Brazilian Public Sector, regarding total budget incomes, incomes from taxes and federal transfers received by the cities in the 1st semester of 2019 and in the 1st semester of 2020. Those data were collect to measure the consequences of the pandemic scenario for federal dependency and for the contribution of taxes to municipal revenue, comparing with the previous year’s results. With all available information extracted, the cities have been divided into four population group ranges to optimize the analysis. Then the data was organized, via Excel, to make the comparison of the incomes in the 1st semester of 2019 and the incomes of the 1st semester of 2020 possible. For this matter, the averages of federal dependence and municipal autonomy were calculated for the two semesters, with the purpose of verifying whether there was a growth or a drop in the percentages for the two variables under analysis. Finally, the results show that all the ranges are financially dependente of the Federal resources in the 1st semester of 2020. Regarding the tax collection, two of the four ranges have suffer a loss (ranges 2 and 4), while the other two have showed a rise, but still very small comparing to the elevation of their dependency of the Federal resources. About the mean test, this revealed that statistically the means of tax collection are the same for the two evaluated periods, while for the variable of dependence on federal resources, all means were statistically different. |
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