Especialização em Gestão de Finanças Públicas
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Artigo Científico Acesso aberto Resultado primário pós crise econômica de 2014: um estudo nos municípios brasileiros no exercício de 2016(2018) Piccini, Allan JonsonWith public accounts impacted by the economic crisis of 2014, it becomes appropriate to investigate municipal financial management from the perspective of its primary outcomes. Therefore, the present research aims to analyze the primary result obtained from 2016 of the Brazilian municipalities from their fiscal statements, as well as to suggest factors that may be associated to these results. For this purpose, the exploratory methodology and the statistical technique of multiple regression were used. The data were collected from the Accounting and Tax Information System of the Brazilian Public Sector (SICONFI). The findings pointed to changes in primary outcomes post year 2014. And the suggested factors population, internal control and budget have been shown to be associated with the results evidenced. However, it has been observed that municipalities have mobilized to achieve financial health capable of maintaining or solving a potential evolution of their indebtedness.