Capacidade de pagamento e gestão fiscal nos municípios presentes na faixa de fronteira sul-mato-grossense

Abstract

The objective of this study is to analyze the relationship between the Capacity to Pay (CAPAG) and fiscal management of municipalities located along the border of the state of Mato Grosso do Sul. The research is based on the historical context of difficulties faced by Brazilian municipal public administration, marked by high levels of debt, low investment capacity, and a lack of fiscal control. The Fiscal Responsibility Law (LRF) is important as an instrument for regulation, transparency, and balance of public accounts. A quantitative and exploratory approach was adopted for the analysis, using data obtained from the National Treasury Secretariat (CAPAG), the Firjan Fiscal Management Index (IFGF), and the Brazilian Public Sector Accounting and Tax Information System (SICONFI). Various fiscal indicators were calculated, such as debt, solvency, financial autonomy, expenditure rigidity, and planning. The results indicate that most border municipalities can improve their planning, budgetary flexibility, and financial autonomy.