The dynamics of personnel expenses in municipalities of São Paulo: An analysis from the effects of the fiscal responsibility law
This study aimed to evaluate the impacts of the Fiscal Responsibility Law (FRL) in personnel expenses in the municipalities of São Paulo from 1997 to 2014. Was used the database of the National Treasury Secretariat (STN) and Accounting Data Collection system of states and municipalities (SISTN) and...
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| Format: | Article |
| Language: | Portuguese |
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Universidade Estadual de Londrina
2017-08-01
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| Series: | Economia & Região |
| Subjects: | |
| Online Access: | http://www.uel.br/revistas/uel/index.php/ecoreg/article/view/27714/20196 |
| _version_ | 1819230768882253824 |
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| author | Rogelio Gerônimo dos Santos Matheus Demambre Bacchi Sidnei Pereira do Nascimento |
| author_facet | Rogelio Gerônimo dos Santos Matheus Demambre Bacchi Sidnei Pereira do Nascimento |
| author_sort | Rogelio Gerônimo dos Santos |
| collection | DOAJ |
| description | This study aimed to evaluate the impacts of the Fiscal Responsibility Law (FRL) in personnel expenses in the municipalities of São Paulo from 1997 to 2014. Was used the database of the National Treasury Secretariat (STN) and Accounting Data Collection system of states and municipalities (SISTN) and information from the Fiscal Management Report (FMR). The methodology used was the econometric model of Difference in Difference with Polygonal Adjustment that earned the behavior of personnel expenses between the cities of São Paulo, Campinas, Guarulhos, São Bernardo do Campo, Santo André, Osasco, Sorocaba, Santos and Ribeirão Preto under the impact of FRL. The results showed that the analyzed municipalities reduced their personnel costs after the year 2005. In comparison, the state capital was more efficient compared to other municipalities assessed in relation to Readjustments personnel expenses after the effective implementation of FRL in 2005. |
| first_indexed | 2024-12-23T11:34:19Z |
| format | Article |
| id | doaj.art-4f5e4a42436a48ce8f89df19c03e119a |
| institution | Directory Open Access Journal |
| issn | 2317-627X |
| language | Portuguese |
| last_indexed | 2024-12-23T11:34:19Z |
| publishDate | 2017-08-01 |
| publisher | Universidade Estadual de Londrina |
| record_format | Article |
| series | Economia & Região |
| spelling | doaj.art-4f5e4a42436a48ce8f89df19c03e119a2022-12-21T17:48:42ZporUniversidade Estadual de LondrinaEconomia & Região2317-627X2017-08-014212713910.5433/2317-627X.2016v4n2p127The dynamics of personnel expenses in municipalities of São Paulo: An analysis from the effects of the fiscal responsibility lawRogelio Gerônimo dos Santos0Matheus Demambre Bacchi1Sidnei Pereira do Nascimento 2UNIVEL- BrazilESALQ-USP, BrazilUEL, BrazilThis study aimed to evaluate the impacts of the Fiscal Responsibility Law (FRL) in personnel expenses in the municipalities of São Paulo from 1997 to 2014. Was used the database of the National Treasury Secretariat (STN) and Accounting Data Collection system of states and municipalities (SISTN) and information from the Fiscal Management Report (FMR). The methodology used was the econometric model of Difference in Difference with Polygonal Adjustment that earned the behavior of personnel expenses between the cities of São Paulo, Campinas, Guarulhos, São Bernardo do Campo, Santo André, Osasco, Sorocaba, Santos and Ribeirão Preto under the impact of FRL. The results showed that the analyzed municipalities reduced their personnel costs after the year 2005. In comparison, the state capital was more efficient compared to other municipalities assessed in relation to Readjustments personnel expenses after the effective implementation of FRL in 2005.http://www.uel.br/revistas/uel/index.php/ecoreg/article/view/27714/20196Fiscal Responsibility LawMunicipal FinanceDifference in Difference with Polygon Adjustment. |
| spellingShingle | Rogelio Gerônimo dos Santos Matheus Demambre Bacchi Sidnei Pereira do Nascimento The dynamics of personnel expenses in municipalities of São Paulo: An analysis from the effects of the fiscal responsibility law Economia & Região Fiscal Responsibility Law Municipal Finance Difference in Difference with Polygon Adjustment. |
| title | The dynamics of personnel expenses in municipalities of São Paulo: An analysis from the effects of the fiscal responsibility law |
| title_full | The dynamics of personnel expenses in municipalities of São Paulo: An analysis from the effects of the fiscal responsibility law |
| title_fullStr | The dynamics of personnel expenses in municipalities of São Paulo: An analysis from the effects of the fiscal responsibility law |
| title_full_unstemmed | The dynamics of personnel expenses in municipalities of São Paulo: An analysis from the effects of the fiscal responsibility law |
| title_short | The dynamics of personnel expenses in municipalities of São Paulo: An analysis from the effects of the fiscal responsibility law |
| title_sort | dynamics of personnel expenses in municipalities of sao paulo an analysis from the effects of the fiscal responsibility law |
| topic | Fiscal Responsibility Law Municipal Finance Difference in Difference with Polygon Adjustment. |
| url | http://www.uel.br/revistas/uel/index.php/ecoreg/article/view/27714/20196 |
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