Perfil orçamentário de pequenos municípios: o caso do município de Ladainha - MG

Abstract

Higher municipalities to the category of federated entities, there was an increase in their responsibilities in meeting the demands of the population and in the participation of the national tax collection. However, own collection does not cover municipal expenses. Financial dependence on higher entities is increasing. In this federative context, knowing the availability of financial resources and the profile of municipal expenditures is fundamental for the identification of problems and solutions that integrate the performance of municipal, state and federal powers and, equally importantly, society. It is a way of promoting fiscal awareness, subsidizing social control and promoting the exercise of citizenship, in the face of planning and municipal management instruments. In this sense, it is proposed to identify the budget profile of the municipality of Ladainha / MG in the periodfrom 2000 to 2016. For this, data from the mentioned period were analyzed, identifying the time behavior of revenues (funding and origin) and expenditures (nature and purpose). It was found that the municipality of Ladainha, because it is small and predominantly rural, has insufficient own collection and depends on the Intergovernmental Transfers to finance its expenses, which are concentrated mainly in the areas of Education and Culture and Health and Sanitation.