Analysis of public debt management in the five best cities to live in Paraná

Abstract

This study aims to analyze the evolution of public indebtedness of the best cities to live in Paraná, during the period from 2017 to 2021, as well as to investigate the level of commitment of each municipality to the government budget, considering the prerogatives imposed by the Fiscal Responsibility Law. To carry out this analysis, data were collected from the Fiscal Management Report (RGF), available at the Court of Auditors of the State of Paraná. The data analyzed comprise Consolidated Net Revenue (RCL), Consolidated Debt (DC) and Net Consolidated Debt (DCL). By means of these data, the parametric calculation of the degree of indebtedness of each municipality was performed. By verifying the results obtained, it was possible to determine that the municipalities of Maringá, Curitiba, Londrina and São José dos Pinhais had a decreasing variation in the degree of indebtedness, while the municipality of Cascavel was the only one to present an increasing variation in terms of public indebtedness. However, when it comes to compliance with the rules imposed by the LRF, the municipalities presented different scenarios, and Maringá, Curitiba, and Cascavel complied with the prerogatives imposed by the LRF at different times, while in the case of the city of Londrina it was possible to analyze that in none of the exercises there was compliance with such standards, another very different scenario was presented by the municipality of São José dos Pinhais,  which was the only one to comply with the guidelines imposed by the LRF during the 5 periods analyzed, and this one presented a negative degree of indebtedness in all the years verified. 

DOI:https://doi.org/10.56238/sevened2024.003-049