Eficácia da execução orçamentária (2022/2023) dos estados de São Paulo (SP), Minas Gerais (MG) e Rio de Janeiro (RJ), com o suporte da teoria do contribuinte\usuário dos recursos públicos

Abstract

This research aims to analyze the ideal and real situation of the budget execution effectiveness of the States of São Paulo (SP), Minas Gerais (MG) and Rio de Janeiro (RJ), with the support of the Theory of the Taxpayer/User of Public Resources, in the years 2022 and 2023. The data were extracted from the Accounting and Tax Information System of the Brazilian Public Sector (SICONFI) - Annex 1 (Budget Balance) of the Summary Report of Budget Execution (RREO). The results revealed that the effectiveness of budget management (revenues realized/expenses committed) had real values higher than ideal in all years, with the exception of 2023 for the State of São Paulo (0.995). The situation is not favorable for taxpayers, since government actions were no longer carried out in their favor due to the lack of issuance of commitments. In the case of the effectiveness of budget revenue, there was a surplus in collection in all years (revenues realized/updated revenue forecast). The real values were higher than ideal. This means that there was an effort to collect more resources than expected. In the case of the effectiveness of budget expenditure (expenses committed/updated expenditure allocation), the real situation was lower than ideal in all years of analysis. This means that several government programs were no longer committed (carried out). This result validates the effectiveness of budget management. For the effectiveness of financial resources used (expenses paid/revenues realized), the real indicators were lower than ideal. This means that the State failed to pay expenses settled based on the analysis of the Budget Balance. If the issue of outstanding payments were included in the analysis, the results would be more deficient