A Gestão fiscal e o desenvolvimento socioeconômico dos municípios de Mato Grosso do Sul

Abstract

This study analyzes the relationship between the indicators of Fiscal Management and Socioeconomic Development of municipalities for the State of Mato Grosso do Sul, measured through the FIRJAN Index of Fiscal Management (IFGF) and the FIRJAN Index of Municipal Development (IFDM). The methodology used had a quantitative focus, based on the use of statistical tests such as correlation and t test. The Kolmogorov-Smirnov normality test was used for a significance level of 5%. The results showed that both variables have a normal distribution, there are statistically significant differences in the IFGF from 2013 to 2020 and in the IFDM from 2009 to 2016. FIRJAN considers some requirements in the classification of a municipality regarding the quality of its fiscal management, they are them: Autonomy, Personnel Expenses, Liquidity and Investments. For municipal development there are three essential pillars related to socioeconomic development, their measurement includes employment and income, education and health. The identified results corroborate with results identified in other locations in Brazil where the same theme was investigated.