Current transfer revenues in the municipal budget of São Mateus, ES (Brazil)

Abstract

This study aims to understand the effects of current transfer criteria on the municipal budget of São Mateus, ES. It addresses the revenues from current transfers, the budget of São Mateus and its public and budgetary management. We used horizontal and vertical analysis, comparing budget management with another similar state municipality. The results show that São Mateus' budgetary autonomy depends mainly on ICMS and FPM. Budget history and the increase in long-term assets without equity coverage may indicate structural problems. This study quantifies the revenues from current transfers and their impact on the budget and public management of São Mateus - ES. We explore apportionment criteria, such as demographic profile and economic performance. This study contributes theoretically and in practice, highlighting the dependence of these revenues on the municipal budget and reflecting on public management and fiscal balance.

DOI:https://doi.org/10.56238/sevened2024.003-058