Análise orçamentária da cidade de Goiás sob a ótica da receita

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Universidade Federal de Goiás


This research analyzes the sources of income of Brazilian municipalities and the constitutionally provided budgetary instruments to provide the budgetary planning of these Entities in the medium and short term, focusing on the municipality of Goiás. The general objective of the research is to verify the different sources of income in the municipality of Goiás and compare the revenues provided for in the annual budget laws with those implemented in the years 2019, 2020 and 2021. To achieve the general objective, this research has the specific objectives of understanding and to evaluate the methodology used in estimating the revenues of the municipality of Goiás during the preparation of the budget, to verify if the estimated revenues materialize, to verify if there are aspects susceptible of improvement and if there are possibilities of increasing the municipality's revenues depending on actions taken by the municipal administration. For a better apprehension of the object, we combine documentary and bibliographical research and carry out the analysis of quantitative data from the budgetary instruments of the municipality of Goiás, which constitute the empirical bases of the work. For that, we used a quantitative-qualitative approach, that moves away from a merely quantitative analysis and seeks the interpretation of phenomena. The analyzes allowed us to understand that the municipal administration has been using constitutionally provided budgetary instruments as a budgetary and administrative planning mechanism and has improved its use over the period under analysis, so that municipal public policies permeate the path of the budget and are closely linked to proper estimation. and revenue realization. We also identified that the municipality has adopted administrative measures aimed at increasing collections inthe medium term, but that it is possible that other improvement measures will be adopted in order to intensify this increase.



Direito financeiro, Federalismo fiscal, Orçamento municipal, Fontes de receita, Estimação de receitas, Financial law, Fiscal federalism, Municipal budget, Revenue sources, Revenue estimation


PIRES, Bruno Vilarinho. Análise orçamentária da cidade de Goiás sob a ótica da receita. 2023. 72 f. Trabalho de Conclusão de Curso (Bacharelado em Direito) - Unidade Acadêmica Especial de Ciências Sociais Aplicadas, Universidade Federal de Goiás, Cidade de Goiás, 2023.