A situação das finanças públicas e a descentralização das políticas sociais nos municípios do Rio Grande do Sul, 1995-2001
Abstract
O objetivo desse artigo é analisar o comportamento das finanças públicas municipais do Rio Grande do Sul, no período de 1995 a 2001, destacando o desempenho dos gastos sociais municipais no contexto da descentralização das políticas sociais, processo iniciado com a Constituição de 1988. Constatou-se que as receitas cresceram em um ritmo muito maior do que as despesas nesse período: 45% e 29% respectivamente. O maior acréscimo de recursos refere-se a transferências de outros níveis de governo aos Municípios, principalmente para aqueles com até 10.000 habitantes. Com relação aos gastos sociais dos Municípios, verificouse que os mesmos registraram um substancial aumento no período em análise (56%), tendo, inclusive, ultrapassado o crescimento das receitas totais.
Palavras-chave: Finanças públicas municipais; desempenho fiscal municipal; gastos sociais municipais.
Abstract
This paper analyses Rio Grande do Sul State’s municipal public finances, from 1995 to 2001, pointing out the municipal’s social expenditure performance, in the context of social politics decentralization, which began with the Constitution of 1988. It was noticed that the growth of the revenue surpassed the growth of the expenditure in the period: 45% and 29% respectively. Most of the revenue increase refers to other government levels transfers to the municipalities, specially to those with 10.000 inhabitants or less. Regarding the counties social expenditure, it was noticed that they had a great increase in the analysed period (56%) and it surpassed the growth of the revenue.
Key words: municipal public finances; municipal fiscal performance; municipal social expenditure.
JEL Classification: R51 – Finance in urban and rural economies.
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