Índice de Efetividade da Gestão Municipal: uma análise do i-Fiscal em municípios piauienses do biênio 2020-2021

Abstract

The present work has as its general objective to analyze the IEGM score, specifically the i-Fiscal score, of the most populous municipalities in the state of Piauí. To verify whether the municipalities with the highest population range also have the best grades in the Municipal Fiscal Management Index (i-FISCAL) in the years 2020 and 2021; the same comparison will be made with Budget Revenue, to know if this amount has any proportional relationship with the grades obtained in the Fiscal Management index. The present study will be based on a quantitative and qualitative approach. The data on the population of the municipalities were taken from the IBGE website, while the IEGM of the municipalities was collected from the website of the Court of Auditors of the State of Piauí, based on the data capture of the years 2020 and 2021, while the data on Budget Revenue were taken from the SICONFI website. Individual analyzes of the i-Fiscal scores and budget revenue of each municipality were carried out, seeking to make a relationship between these indicators and the population range. Given this analysis, it was concluded that between population and budget revenue, the population is the factor that had the greatest influence on the Fiscal Management index, but it is not the predominant factor. However, our hypotheses were not 100% proven. Finally, the theoretical and empirical contributions of this research, serve for new researchers to take it as a basis, looking for new relationships between the index and socio-economic aspects.