Análise das relações entre a transparência e a acurácia orçamentária nos estados brasileiros

Abstract

This work sought to analyze the relationship between budgetary accuracy and public transparency of Brazilian state governments. It aimed to identify whether transparency influences an effective collection of expected revenues, as well as to analyze their forecasting efficiency. The initial assumption was that the higher the levels of transparency, the better the budgetary accuracy of the states. In the theoretical framework, the Public Budget, its main types and its elaboration and transparency were discussed. To carry out the research, the documentary technique was used, where content from the transparency sites of the 26 states and the federal district was analyzed. Pearson's correlation test was used to analyze the variables. Empirical evidence indicates that the states that are part of the south, southeast and midwest regions of Brazil have better results in their indicators in the variables of transparency, GDP per capita and competitiveness of the states, in contrast the states of the north and northeast regions the worst indexes. It can be seen in the results of the correlations that there is no association between the indicators of levels of transparency and budgetary accuracy observed in the Brazilian states in the analyzed period.