O planejamento orçamentário: uma avaliação da abertura dos créditos adicionais dos municípios do Estado do Espírito Santo 2015-2018

Abstract

This dissertation aimed to analyze the budget planning of Espírito Santo municipalities, from the assessment of the opening of additional credits over the financial years from 2015 to 2018. For this, it was necessary to understand the role of additional credits in the public budget and what they are its main characteristics in the current molds. The discussion reveals that this is the main rectifying instrument of the budget piece, translating into the main mechanism found by managers to make the necessary adjustments throughout the financial year. In view of this, data from the seventy-eight Espírito Santo municipalities were analyzed using the Econometric Panel Data technique, so that the results showed that the socioeconomic and political variables presented themselves differently from the values expected by the theoretical postulates of theme, identifying that in addition to the factors that influence the opening of special additional credit, the obstacles are anchored in the formulation, execution and evaluation throughout the financial year.