Finanças públicas municipais na década de 2010: uma análise da situação fiscal e financeira do município de Franca/SP

Abstract

With the crisis of the Union in 2014, the federative entities had to apply ways to handle the financial accounts in a way they would not be harmed, especially the municipalities, thus, the present work sought to understand the causes of the fiscal situation in the municipality of Franca/SP and the role of the finance secretary in this context of economic recession. Three methods were applied to assess the economic situation in Franca/SP between the period of 2013 to 2019, the Firjan Tax Management Index (IFGF), Payment Capacity (CAPAG), Financial Fragility and NARDL model. From the results, it is possible to notice that in general the financial situation of the municipality is good, however, the management over the years has hindered this progress in prominence for personnel expenses. With this, in order to search solutions for the municipality, where analysed the Recent experiences of Brazilian capitals, when applying certain conditions that resemble Franca, four capitals were selected: Curitiba/PR, João Pessoa/PB, Palmas/TO and Teresina/PI. It is concluded that Franca/SP had difficulties in controlling the fiscal situation, but it is possible to reverse this situation with the creation of spending control programs and fiscal stability measures, such as those practiced by Curitiba/PR and Teresina/PI at the end of decade of 2010.