Political party cycle and the generation of own revenues in the Brazilian Northeastern States
The study aims to verify whether party ideologies influence the budget management of the northeastern states of Brazil, in the period between 2000 and 2021, where the generation of own revenues and their behavior in quadrennial cycles, in the northeastern states of Brazil, were analyzed. To this end...
| Authors: | , , , |
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| Format: | article |
| Status: | Published version |
| Publication Date: | 2024 |
| Country: | Brasil |
| Institution: | Universidade Federal de Campina Grande (UFCG) |
| Repository: | REUNIR: Revista de Administração. Contabilidade e Sustentabilidade |
| Language: | Portuguese English |
| OAI Identifier: | oai:ojs.150.165.111.246:article/1571 |
| Online Access: | https://reunir.revistas.ufcg.edu.br/index.php/uacc/article/view/1571 |
| Access Level: | Open access |
| Keyword: | Political ideology own revenues fiscal management Ideologia política receitas próprias gestão fiscal |
| Summary: | The study aims to verify whether party ideologies influence the budget management of the northeastern states of Brazil, in the period between 2000 and 2021, where the generation of own revenues and their behavior in quadrennial cycles, in the northeastern states of Brazil, were analyzed. To this end, the following hypotheses were defined: H1 - The political ideology, optimizes the generation of own revenues at the expense of transfer transfers. H2 - According to the party cycles there is a greater evolution in the generation of own revenues during the periods. The data were collected from the SICONFI site and the TSE. The results obtained were analyzed through the Poolet approach, used when it is assumed that there is no unobservable individual variation among the units of analysis (heterogeneity) and through the panel data statistical technique, used to present repeated observations over time and/or units. At the end of the research, it was concluded that it was not possible to establish a statistically significant difference of party ideology on the tax collection capacity of state governments in the Northeast region over the analyzed period, however, it was verified a behavior associated with the electoral cycle, where, state governors tend to use political measures for their own benefit. |
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