A sustentabilidade fiscal e a prestação de serviços públicos nos municípios brasileiros de pequeno porte

In 2019, the Federal Government sent to the Senate the proposal for Amendment to the Constitution No. 188/2019, called PEC of the Federative Pact. Among other measures, the PEC proposes to include a device that obliges municipalities with up to five thousand inhabitants to prove their "financia...

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Detalles Bibliográficos
Autores: Carlos Fernando Ferreira Lobo, Rodrigo Nunes Ferreira, Marcos Antônio Nunes
Tipo de recurso: artículo
Estado:Versión publicada
Fecha de publicación:2022
País:Brasil
Institución:Universidade Federal de Minas Gerais (UFMG)
Repositorio:Repositório Institucional da UFMG
Idioma:portugués
OAI Identifier:oai:repositorio.ufmg.br:1843/59876
Acceso en línea:https://doi.org/10.1590/2175-3369.014.e20210187
http://hdl.handle.net/1843/59876
https://orcid.org/0000-0002-5368-8879
Access Level:acceso abierto
Palabra clave:PEC 188/2019
Sustentabilidade financeira
Emancipações distritais
Serviços públicos municipais
Municípios brasileiros de pequeno porte
Sustentabilidade fiscal
Descripción
Sumario:In 2019, the Federal Government sent to the Senate the proposal for Amendment to the Constitution No. 188/2019, called PEC of the Federative Pact. Among other measures, the PEC proposes to include a device that obliges municipalities with up to five thousand inhabitants to prove their "financial sustainability", defined as having at least 10% of the revenue total from municipal taxes. This work seeks to assess the municipal level of effectiveness in providing public services and the real need that justifies this proposed amendment, having the small Brazilian municipalities considered of low financial sustainability according to the criteria established by PEC 188/2019 as the universe of analysis. In contrast to the purely demographic and/or tax assessment, three indicators of typically municipal services were analyzed: social assistance, health coverage and school attendance. The three indicators were indexed into groups with Service Quality Index (SQI) for each one. The results show that the public service indicators in municipalities with up to 5,000 inhabitants have similar or, in many cases, even higher performance than the Brazilian municipalities average. The evidence presented allows us to question the validity of the criterion proposed by the PEC, considering that the supposed efficiency and effectiveness in municipal public management is not an exclusive result of the supposed financial sustainability. In conclusion, it seems to be another form of political control manifestation over federative entities.