Evaluation of the fiscal transparency of the brazilian municipalities by the Índice de Qualidade da informação da Execução Orçamentária Municipal: 2003 to 2015

Name: Juliano Cesar Gomes
Type: MSc dissertation
Publication date: 03/07/2018
Advisor:

Namesort ascending Role
Ana Carolina Giuberti Advisor *

Examining board:

Namesort ascending Role
Janyluce Rezende Gama External Examiner *
Edson Zambon Monte Internal Examiner *
Ana Carolina Giuberti Advisor *

Summary: This paper analyzes the problem of asymmetry of information in the Brazilian munici-pal public sector, showing, from the theoretical framework of the Agency Theory, the Political Budget Cycles Theory and the Public Choice Theory, that these asymmetries contribute to reducing the effectiveness of accountability, since citizens no long-er have full access to the information necessary for the exercise of social control. It addresses the concept of effective transparency, analyzing the level of quality of the information on the budget execution of the municipalities, made available by the Secretaria do Tesouro Nacional (STN) through the database Finanças do Brasil – Dados Contábeis dos Municípios (FINBRA), from the Índice de Qualidade da Informação da Execução Orçamentária Municipal (IQIEOM), developed in this work. The results showed that few municipalities reached the maximum level of effective transparency, and can be used without any caveat by the researchers of the area, and the great majority of Brazilian municipalities presented a good quality of infor-mation of budgetary execution, necessitating few adjustments to the criteria analyzed by IQIEOM. The results of the econometric model estimated by fixed effects, with robust standard error, showed that there is a decrease in the quality level of fiscal information in electoral years, especially in the years in which there are municipal elections, which attests the existence of interference of electoral cycles in the quality of information. The genre of mayors was also significant in improving the quality of tax information, increasing the IQIEOM in those cities governed by women. Municipalities administered by mayors with undergraduate also showed an increase in quality measured by IQIEOM, in relation to the other levels of schooling.

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