Os efeitos da Lei de Responsabilidade Fiscal sobre as despesas com pessoal nos municípios do estado de Minas Gerais

Abstract

This article verified the effects of the Fiscal Responsibility Law (LRF) on personnel expenses in municipalities in the state of Minas Gerais through analysis of tax scenarios. A history of the legal frameworks for controlling personnel expenses and a literature review on the determining factors for this type of expenditure was carried out. Based on data from the Minas Gerais Social Responsibility Index (IMRS) released by the João Pinheiro Foundation, scenarios were analyzed from the LRF edition, based on which the behavior of municipal public expenditure on personnel by population in the 2000 period was compared. to 2017. The revenue analysis allowed to infer that the higher the population index, the higher the revenue, in addition to identifying that the municipalities with the lowest number of inhabitants are more dependent on intergovernmental transfers. There was a considerable growth in DTPs between 2000 and 2017.