A Estrutura Orçamentária como Determinante do Nível de Transparência Fiscal

Abstract

National and International research studies often relate fiscal transparency to political, socio-economic and fiscal variables. Therefore, this study seeks to analyze how budget execution (revenues and expenses) influence active fiscal transparency in municipalities in the state of Paraiba. Thus, Focco-PB (Forum on Fighting Corruption Paraíba) reports were analyzed, with a view to identifying the Active Fiscal Transparency Index in Paraíba’s municipalities in relation to this study’s dependent variable. Subsequently, independent variables were collected (intergovernmental transfer revenue, individual per capita revenue, spending on human resources, education and health) in the TCE / PB database. Initially, a Pearson correlation test was performed and later an analysis of panel data with a fixed effect. Furthermore, descriptive analyses of the dependent variables in relation to data for the years 2013, 2014 and 2015 were conducted. The results suggest that Income from Transfers and Health Expenditure reflected a negative relation with respect to the Active Fiscal Transparency Index whilst (ITFA) Individual Income Per Capita and Spending on Human Resources indicate a positive relation. As proposed in this study, it can be concluded that most of the variables studied and which make up budgetary structure impact on the Active Fiscal Transparency Index in Paraíba’s municipalities.