DESCENTRALIZAÇÃO E FINANÇAS MUNICIPAIS NO BRASIL: UMA ANÁLISE REGIONAL DA GESTÃO DOS RECURSOS

Abstract

This paper analyzes the decentralization process in Brazil under the optics of the municipal finances, emphasizing the local performance in the administration of the resources. The objective is to accomplish a more consistent evaluation of the process about the local economies through the analyzis of the revenues and function municipal expenses. A view of the local public administration of in the country is also provided. Considering the revenues, the results point that the municipal districts of smaller load, mainly in the regions North and Northeast, possess larger degree of dependence of the federal government transfers, although most of the municipal districts of Brazil are also dependent. On the other hand, it is identified the following expenses as priorities: education, planning, health and habitation. In general, the less developed regions and the small municipal districts give larger importance to those areas. However, the analysis per capita exhibit a latent inequality among the municipal districts of the less developed regions, as the North and Northeast, face to the South and Southeast. Therefore, the decentralization process has been efficient under the optics of the located administration of the resources, although there is a limitation in terms of redistribution of the income in ...